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2018 (3) TMI 413 - AT - Service TaxRefund of Service tax - export of textile made-ups under the claim of drawback - Held that: - an identical issue was considered by the Tribunal in the case of Art & Craft Inc. & others Vs. Commissioner, [2016 (4) TMI 25 - CESTAT NEW DELHI] where the Tribunal held that N/N. 33/2008-ST dated 07.12.2008 cannot be held to be of retrospective nature and the refund claims filed prior to the introduction of the said notification would be hit by N/N. 41/2007-ST, if the exports have been made under duty drawback. The exports were made prior to the introduction of the N/N. 33/2008-ST dated 07.12.2008 and were admittedly under the claim of drawback, the refunds are not admissible to the appellants - appeal dismissed - decided against appellant.
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