TMI Blog2016 (4) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... and parcel of the Notification and the benefit of the Notification is dependent on the fulfillment of a particular condition enumerated therein. The said condition was part of the above Notification, during the relevant period and it was incumbent upon the assesee to fulfill the same for the purpose of availment of the benefit of the Notification. The deletion of the said condition of the Notification subsequently cannot be considered to be clarificatory in nature so as to hold the same to be effective with retrospective effect. Deletion of the condition of the Notification is only reflective upon the legislative intent and would be effective only from the date of its actual deletion. Therefore, refund cannot be allowed. - Decided against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise and Service Tax Drawback Rules, 1995. The refund claims filed by the appellants stand rejected on the ground of non-fulfillment of the said condition inasmuch as the appellants have undertaken their export under claim of drawback. This fact does not stand disputed by the ld. Consultant appearing for the appellants. However, his contention is that as per the clarification given by the Director of Drawback, the rate of drawback stands finalized by the Government, by including the input services which stand used for the manufacturing or processing or for containing or packing the export goods. From the said fact, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the services in question have already been claimed as drawback. She submits that clarificatory given by the Director of Drawback is in respect of the rate of drawback to be given in respect of the exported goods and though it may be a fact that the Government while deciding the rate might not have taken into consideration the said after-clearance value of services, the said fact would not have any effect on the said condition (e) of the Notification. She also submits that deletion of the condition (e) would not have retrospective effect inasmuch as the condition (e) was admittedly as part and parcel of the Notification issued by the legislation at the time of enactment of the Notification, and its subsequent deletion will not change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed. It stands clearly recorded in para 7 of the said decision that the appellant has not filed or claimed drawback of the service tax paid on the specified services. It was in those circumstances that inasmuch as no drawback of the specified service stands claimed by the assessee, the refund was held admissible to them in terms of the said Notification. 7. In fact, we find that identical issue of refund in terms of Notification No.41/2007-ST was considered by the Tribunal in the case of Rajasthan Textile Mills vs. C.C.E., Jaipur - 2015 (37) STR 410 (Tri-Del.) and it was clearly held that refund would not be admissible when the duty drawback stands claimed on the exported goods. Inasmuch as the ratio of the above decision in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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