TMI Blog2017 (5) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... d, read with N/N. 33/2008-ST dated 07/12/2008 read with N/N. 80/2006-Cus. (NT) dated 13/07/2006, the refund of Service tax is available in spite of claiming drawback - appellant will be entitled to refund under N/N. 41/2007-ST dated 06/10/2007 - appeal allowed - decided in favor of assessee. - ST/1038/2010 & ST/759-760/2011-ST[SM] - A/70449-70451/2017-SM[BR] - Dated:- 28-4-2017 - Mr. Anil Choud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms were rejected vide OIO dated 03 rd November, 2009 30 th November, 2009 respectively. Being aggrieved the appellant-assessee preferred appeal before ld. Commissioner (Appeals) who vide OIA dated 07/04/2010 allowed the appeal by way of remand. Revenue preferred appeals before this Tribunal against the order of remand questioning the jurisdiction of the Commissioner (Appeals). This Tribunal vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . counsel draws my attention to Notification No.80/2006-Cus. (NT) dated 13/07/2006 which provides that the incidence of Service tax paid on input service used in manufacture of such goods has been factored in the All Industry Rate of Drawback, calculation. Since the specified services on which a refund claim is made do not qualify to be considered as input service and the same are availed on or af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in view of the finding recorded, both the appeals are allowed and the impugned orders are set aside. The appellant will be entitled to refund under Notification No.41/2007-ST dated 06/10/2007. The Adjudicating Authority is directed to grant the refund within a period of 60 days along with interest as per rules from the date of receipt of a copy of this order. Appeal No.ST/1038/2010 filed by R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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