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2019 (1) TMI 72 - HC - Service TaxRefund claim - exemption under Notification dated 06.10.2007 - duty drawback on service tax paid - Held that:- Admittedly, the appellant is claiming refund under the Notification No.41/2007-ST dated 06.10.2007, in which there is Condition No.1 (e), which provides that refund would not be admissible, if the goods have been exported under the chain of drawback. The said restriction was removed on 07.12.2008 vide Notification No.33/2008-ST dated 07.12.2008. Admittedly the refund claimed by the appellant pertains to the period from July, 2008 to September 2008, which is prior to removal of restriction. The appellant is not entitled for refund claim under the Notification No.41/2017-ST dated 06.10.2007 because restriction was removed on 07.12.2008 vide Notification No.33/2008-ST and the refund claim relates to the period from July, 2008 to September 2008, which is prior to the removal of restriction. Appeal dismissed.
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