2017 (3) TMI 1543

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..... t services received for export of goods which only includes input services used in manufacturing or processing of export goods - the refund claim filed by the appellant cannot be rejected on the ground that the appellant has claimed drawback on specified services - appeal allowed - decided in favor of appellant. - Appeal No. ST/337/2010 - Final Order No: 60476 / 2017 - Dated:- 21-3-2017 - Mr. A .....

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..... ional and others vide Final Order NO. 60416-60459/2017 dated 21.03.2017 wherein this Tribunal held that the drawback Rules are not applicable for the input services received for export of goods which only includes input services used in manufacturing or processing of export goods. Admittedly, the services in question have been received by the appellant after manufacturing of goods and the same is .....

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