Refund of Service Tax to Exporters

This query is : Resolved

S.M. KANNAN (Querist)
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05 October 2007 Please let me know the procedures for refund of service tax to exporters as per notification no.40 given by the department.

Shall I approach with Service tax department or is there any form to claim service tax?

Your valueable advice will help me to move further. My Email ID- kannan@trademin.com

S.M. KANNAN

CMA Gul S

CMA Gul S (Expert)
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12 October 2007 Hi Kannan,

Please refer this

Refund/Rebate- The assessee may also apply for refund wherever he paid the service tax more than the tax assessed or payable. Such refund can be made in accordance with the provisions of Section 11B of Central Excise Act, 1994 as made applicable to Service Tax by virtue of Section 83 of the Finance Act, 1994. The Asstt./Dy.Commissioner of the jurisdictional division office is the authority to whom the claim for refund is to be filed and is also the sanctioning authority. However, all claims above Rs. 5 lakhs are required to be pre-audited and all refund claims are required to be post audited by the Commissioner.

CMA Gul S

CMA Gul S (Expert)
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12 October 2007 Central Excise, as the case may be, having jurisdiction over the factory of
manufacture or warehouse, and
(ii) the exporter, other than a manufacturer-exporter, shall file the claim for
refund to the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise having jurisdiction over the registered office of
such exporter,
(c) the claim for refund shall be filed on a quarterly basis, within sixty days
from the end of the relevant quarter during which the said goods have been
exported:
Provided that the said goods shall be deemed to be exported on the date
on which the proper officer of Customs makes an order permitting clearance
and loading of the said goods for exportation under section 51 of the Customs
Act, 1962 (52 of 1962);
(d) the refund claim shall be accompanied by documents evidencing,-
(i) export of the said goods;
(ii) payment of service tax on the specified services for which claim for refund
of service tax paid is filed;
(e) the Assistant Commissioner of Central Excise or the Deputy Commissioner
of Central Excise, as the case may be, shall, after satisfying himself that the
said services have been actually used for export of said goods, refund the
service tax paid on the specified services used for export of said goods:
Provided that where any refund of service tax paid on specified services
used for export of said goods has been paid to an exporter but the sale
proceeds in respect of the said goods have not been realised by or on behalf of
the exporter in India within the period allowed under the Foreign Exchange
Management Act, 1999 (42 of 1999), including any extension of such period,
such service tax refunded shall be recoverable under the provisions of the said
Finance Act and the rules made thereunder, as if it is a recovery of service tax
erroneously refunded.
Schedule
Sr. Taxable Services
No. Classification under
Finance Act, 1994
Description
(1) (2) (3)
1. Section 65(105)(zn) Services provided for export of said goods
2. Section 65(105)(zzl) Services provided for export of said goods
3. Section 65(105)(zzp) Services provided for transport of said goods
from the inland container depot to the port of
export
4. Section 65(105)(zzzp) Services provided for transport of said goods
from the inland container depot to the port of
export

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CMA Gul S

CMA Gul S (Expert)
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12 October 2007 See if this help Mr Kannan