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TMI Blog2016 (11) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against them in the above referred decision in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II [2016 (4) TMI 25 - CESTAT NEW DELHI] and they are making efforts at the Ministry level to get retrospective exemption. However, it is seen and as clarified by the Id. Advocate today that in spite of representations made by them, no decision has been taken by the Ministry. This fact itself leads to the conclusion that the issue stand decided against the assessees by the above referred decision in the case of Art & Craft Inc. & Others Vs. CCE, Jaipur-II and this fact stands accepted by the Id. Advocates representing the assessees. The goods having been exported under claim of drawback is a violative of the condition I (e) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claims can be allowed One of the conditions, which is the subject matter of the dispute in the present appeals is the condition 1(e) of first proviso to the Notification. In terms of the said condition, no refund of service tax would be admissible if the goods have been exported by availing drawback of service tax paid on these specified services. 3 The said disputed issue was the subject matter of various earlier decisions of the Tribunal. For the sake of easy reference Tribunal's Final Order No-51013-51019/2016, dated 10.03.2016 passed in the case of Art Craft Inc. Others Vs. CCE, Jaipur-II is taken into consideration. All the issue raised by the Id. Consultant and Id Advocates appearing for the assessees today were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of CCE, Madurai Vs. Shiva Tex Yarn [2012 (25) STR 56 (Tri-Chennai]. Apart from that and in any case, we find that the issue having been decided by different two Member Benches in the recent past, has to be given preference over Single Member Bench decision As such, we find that the Tribunal decision passed in the case of Art Craft Inc. Others Vs. CCE, Jaipur-II (supra), being the latest Division Bench decision after considering all the issues raised by the Id. Advocates, following another Division Bench decision of the Tribunal in the case of Rajasthan Textile Mills Vs. CCE, Jaipur (supra) is required to be followed. Cd. Advocates before us have raised the same very issue, which already stands considered but not accepted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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