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TMI Blog2019 (1) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... duty drawback on service tax paid - Held that:- Admittedly, the appellant is claiming refund under the Notification No.41/2007-ST dated 06.10.2007, in which there is Condition No.1 (e), which provides that refund would not be admissible, if the goods have been exported under the chain of drawback. The said restriction was removed on 07.12.2008 vide Notification No.33/2008-ST dated 07.12.2008. Admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Section 83 of the Finance Act, 1994, so as challenge the order No.ST/A54337/2017-CU (DB) dated 26.04.2017 in STA No.152/2011 (DB) passed by Customs, Excise Service Tax Appellate Tribunal, New Delhi (CSTATE). Briefly stated, the facts of the case are that the Assistant Commissioner vide its order dated 07.10.2009 denied the refund claim filed by the appellant, and being aggrieved by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rafts -- 2017 (47) STR 351. Therefore, the learned counsel for the appellant argued that the impugned orders passed by the authorities below are incorrect and unsustainable because the appellant has not availed drawback on service tax paid on the services for which refund is filed under Notification No.41/2007-ST. The crux of argument of learned counsel for the appellant is that as per Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back. The said restriction was removed on 07.12.2008 vide Notification No.33/2008-ST dated 07.12.2008. Admittedly the refund claimed by the appellant pertains to the period from July, 2008 to September 2008, which is prior to removal of restriction, therefore, learned CESTAT rejected the appeal. In our opinion as per factual aspect of the matter, the appellant is not entitled for refund claim u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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