Service Tax refund cannot be denied for claim of drawback

Mittal International Vs CCE (CESTAT Chandigarh) Refund claim was denied on the ground that the said goods have been exported and drawback is allowed on the export of goods. The case of the Revenue is that as the appellants have claimed drawback on export of the goods, therefore, they are not entitled for refund claim on the services used in export of goods. I find that vide Order-in-Appeal No.01 dated 21.4.2009 passed by the Director of Drawback, Ministry of Finance, Department of Revenue has observed as under: “I find that all the nineteen services mentioned by the applicant in his appl...