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Commissioner of Central Excise, Jaipur-I, Versus M/s Sankalp International And Vica-Versa

2016 (4) TMI 331 - CESTAT NEW DELHI

Admissibility of refund of service tax - Notification No. 41/2007 - ST - Goods exported under claim of drawback under Customs and Excise Duties and Service Tax Drawback Rules, 1995 - Held that:- by applying the ratio of CESTAT judgment in the case of .....

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- Ashok Jindal, Member (J) And R. K. Singh, Member (T) For the Appellant : Shri K Poddar, DR For the Respondent : Ms Neha Meena, Adv ORDER Per R. K. Singh Heard both sides. 2. The only issue involved in these appeals is whether refund of service tax .....

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the drawback was claimed in respect of the service tax paid on the services in respect of which the refund is claimed under the Notification No. 41/2007 - ST and allowed the refund although goods were exported under claim of drawback. 3. Ld. departm .....

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ount and in any case the condition of the notification has to be strictly construed. He cited the judgement of CESTAT in the case of Rajasthan Textile Mills Vs. CCE - 2015 (37) STR 410 (Tribunal - Delhi) 4. Ld. Advocate for the assessee fairly conced .....

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007 - ST contained proviso (e) which stated as under: "(e) the said goods have been exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995&qu .....

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said proviso (e) was deleted with effect from 07/12/2008 by amending Notification No. 33/2008 - ST. However there is nothing in Notification No. 33/2008 - ST dated 07/12/2008 which expressly or by necessary implication gives it retrospective applicab .....

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at exemption notifications are to be construed strictly and even if there is any doubt same is to be given in favour of the deptt." In the case of Rajasthan Textile Mills (supra) CESTAT held as under 4. We have considered the appellants contenti .....

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