2019 (1) TMI 72

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..... br>D.B. Central/Excise Appeal No. 189/2017 - -
Service Tax
MR GOPAL KRISHAN VYAS AND MR RAMCHANDRA SINGH JHALA, JJ. For The Apellant(s) : Mr. Niraj Kumar Jain JUDGMENT The instant central excise appeal has been filed by the appellant/assessee under Section 35 G of the Central Excise Act, 1994 read with Section 83 of the Finance Act, 1994, so as challenge the order No.ST/A54337/2017-CU (D .....

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..... e appeal filed by the appellant, which is under challenge in this appeal. The appellant is claiming exemption for refund under the Notification dated 06.10.2007 but the CESTAT, New Delhi held that the appellant is not entitled for exemption in the light of its own judgment in the case of "Jodhana Arts Crafts -- 2017 (47) STR 351." Therefore, the learned counsel for the appellant argued that the i .....

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..... , we have perused the order passed by the learned CESTAT. 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. .....

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