2010 (1) TMI 317 - AT - Service Tax

Refund of service tax claim of duty drawback double claim of export benefits Held that - Appellant did not claim any drawback of Service tax and did not claim any dual benefit as recorded by learned Adjudicating Authority. For such findings, Appeal of Revenue shall not sustain except an observations that the refund granting Authority should ensure that the assessee is not doubly benefited by refund of Service tax on the export and drawback claim in respect of same export is not made and not allowed.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that a refund is admissible if the appellant has not been doubly benefited by claiming drawback and refund for the same export. The tribunal dismissed the Revenue's appeal, stating that the refund granting authority must ensure no double benefit is received.