Vide NN 1/2016 dtd 03-02-2016, refund of service tax under NN 41/2012 was allowed on use of service for export of goods beyond factory. The reference to place of removal was omitted to dispel the contention that rebate of service tax on service from factory gate to port of shipment shall not be allowed. Now, section 160 of Finanace Bill 2016 passed by Lok sabha on 04-05-2016, has required retrospective application of above amendment i.e. from 01-07-2012 to 02-02-2016 (both days inclusive) by virtue of Tenth Schedule of Finance Bill passed by Loksabha. Further restoration of service tax credit denied allowed by section 160(2). Also, assessee who had not availed refund, can now apply for refunds for retrospective periods from 01-07-15 to 02-02-16 with in one month from the date of passing of Finance Act 2016.