Central Excise - Refund of service tax export Notification No 41 2007 ST is in the alternative i e the exporter can either choose to avail the credit or to seek refund of the same The notification cannot be adopted as a support to deny the Cenvat credit claimed by the exporter on the ground that the exporter should have followed the system of refund in terms of the said notification Tri

Central Excise - Refund of service tax export Notification No 41 2007 ST is in the alternative i e the exporter can either choose to avail the credit or to seek refund of the same The notification cannot be adopted as a support to deny the Cenvat credit claimed by the exporter on the ground that the exporter should have followed the system of refund in terms of the said notification Tri