TMI Blog2018 (2) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 by N/n. 33/2008, the condition regarding drawback availment has been deleted and there can be no objection to grant of such refund subsequent to that date if otherwise allowable. For the period prior to such amendment by N/N. 33/2008, the condition under Notification is very clear to the effect that the refund under the Notification cannot be paid if said goods have been exported under claim of drawback of service tax paid. Refund for the period prior to the amendment by N/N. 33/2008 cannot be sanctioned - the cases are remanded to the adjudicating authority for purposes of bifurcating the refund and consider the refund for the period subsequent to the date of such amendment - appeal allowed by way of remand. - S.T. A. Nos. 1161, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 and there can be no objection to grant of refund subsequent to that date. His further submission is that the amendment is of clarificatory nature and benefit should be extended even to the period prior to the amendment. He brought to our notice the decision of the Tribunal in the case of Orient Craft Limited vs. CCE -2017-TIOL-2196-Tri in which the refund claim under Notification No. 41/2007 has been allowed even in respect of cases where drawback has been claimed. The order of the Single Member of the Tribunal has referred to the clarification given by Directorate of Drawback, Ministry of Finance in which it has been stated that the refund claim cannot be denied simply on the basis that the drawback has been claimed, since in terms of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtile Mills (supra), we note that such refund claims cannot be sanctioned. The Tribunal in the case of Rajasthan Textile Mills observed as under: 3. Both sides have agreed that an identical issue was considered by this Bench in the case of Art Craft Inc. and others vs. CCE, Jaipur-II and vide its Final Order No. 51013 51019/2016 dated 10.3.2016, it was held that where export has taken place under claim of drawback, condition No. (e) of Notification No. 41/2007-ST does not stand fulfilled inasmuch as the case of refund of service tax paid on various services would not be admissible to the assessees. The appellant s plea of the said condition being deleted with effect from 7.12.2008 was also considered and it was held that such delet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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