TMI Blog2018 (3) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 cannot be held to be of retrospective nature and the refund claims filed prior to the introduction of the said notification would be hit by N/N. 41/2007-ST, if the exports have been made under duty drawback. The exports were made prior to the introduction of the N/N. 33/2008-ST dated 07.12.2008 and were admittedly under the claim of drawback, the refunds are not admissible to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey filed a refund claim of service tax paid on various input services in terms of Notification No.41/2007-ST dated 06.10.2007. The said Notification provides for refund of service tax paid on the services utilized for exports subject to the condition that the exports have not been made under the claim of draw-back. The appellants further claimed that the subsequent Notification No.33/2008-ST date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.12.2008 cannot be applied retrospectively and the appellants may claim duty drawback simultaneously with the claim of refund of service tax only with effect from 07.12.2008. It is noticed from the impugned order that the goods covered under all the 16 S/Bs have been given the let export order prior to 07.12.2008. Hence, the service tax paid on the commission paid to the foreign agent for the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rayon - 2017 (3) BGSTL 174 (Tri.-Del.). 5. In as much as in all the present appeals the exports were made prior to the introduction of the Notification No.33/2008-ST dated 07.12.2008 and were admittedly under the claim of drawback, the refunds are not admissible to the appellants, in terms of above referred orders of the Tribunal. Accordingly, we upheld the impugned orders and reject all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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