Amendment to Notification No. 41/2007-ST does not affect refund claims filed before 07.12.2008 for duty drawback.

Refund claim - N/N. 41/2007-ST dated 06.10.2007 - exported under claim for duty drawback - it cannot be said that the amending Notification dated 07.12.2008 will have the retrospective effect and should be applicable for the refund claims filed prior to 07.12.2008. .....

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