2017 (7) TMI 527

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..... ation as on the date of the claim so as to be eligible to the refund - retrospective effect cannot be granted to the said notification unless specifically, mentioned thereunder - appeal dismissed - decided against appellant. - ST/467/2011 - A/11372/2017 - Dated:- 4-7-2017 - Dr. D. M. Misra, Member (Judicial) For the Appellant : None For the Respondent : Shri S. N. Gohil, Authorised .....

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..... hey claimed to have been used in the export of the goods during the period July 2008 to December 2008. Accordingly, they filed a refund claim for ₹ 2,86,733/- of the service tax paid on input services. After analysing the facts and evidences relating to the eligibility of refund claim, the adjudicating authority allowed refund of ₹ 1,32,848/- and rejected the balance amount of ₹ .....

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..... fication No. 41/2007-ST dated 06.10.2007 as was imposed. 4. I find force in the contention of the Ld. AR for the Revenue. On going through the observations recorded by the ld. Commissioner (Appeals), I don t find any discrepancy in the same. The Ld. Commissioner (Appeals) has rightly rejected the refund claim on the services which were not specified under the said notification as on the date of .....

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