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2016 (4) TMI 331 - CESTAT NEW DELHI

2016 (4) TMI 331 - CESTAT NEW DELHI - TMI - 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 Rajasthan Textile Mills Vs. CCE [2014 (8) TMI 853 - CESTAT NEW DELHI], the refund is not admissible. - Decided in favour of revenue - Appeal No. ST/721/2009-CU(DB), Appeal No. E/185/2010-EX(DB) - Final Ord .....

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took the view that there is no evidence that 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. departmental representative pleaded that while fixing the all industry rate of drawback under Customs, Central Excise Duty and Service Tax Drawback Rules 1995 the average duties and service tax paid in respect of .....

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ng the relevant period notification No. 41/2007 - 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". It is an admitted fact that the goods involved in these appeals were exported under claim of drawback under the said Rules. Therefore by virtue of proviso (e) to the notification 41/2007 - ST no refund .....

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