what to do when there is service tax credit is unutilsed by EOU UNIT

This query is : Resolved

rahul jain (Querist)
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13 November 2007 THERE IS A 100% EOU UNIT AND THEY PAID SEVICE TAX ON GTA SERVICE. BUT THEY CAANT UTILISED THESE SERVICE TAX CREDIT DUE TO EXPORT DUTY ARE EXMEPT.
SO THERE IS ANY PROCEDURE TO GET REFUND OF TAT SERVICE TAX CREDIT?
IF THERE IS ANY PROCEDURE PLZZ EXPLAIN ?
OR THERE IS ANY OTHER TREATMENT TO ADJUST THIS CREDIT BUT KEPT IN MIND THAT IT IS 100% EOU UNIT & HE CANNOT SALE ITS FINAL PRODUCT IN HOME LAND.

R.V.RAO

R.V.RAO (Expert)
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13 November 2007 SECTION 11 B OF CENTRAL EXCISE ACT 1944 DEALS WIRTH REFUND OF SERVICE TAX.
THE REFUND APPLICATION IN PRESCRIBED FORM "R " TO BE MADE AND FILED WITH IN ONE YEAR OF RELEVANT DATE ( RELEVANT DATE IS DATE OF PAYMENT OF DUTY EXCEPT UNDER SPECIFIC CIRCUMSTANCES.).THE APPLICATION FOR REFUND IS TO BE MADE TO ASST. OR DEPUTY COMMISSIONER OF CENTRAL EXCISE . ANY DENIAL OF REFUND APPLICATION IS APPEALABLE UNDER SEC 85 WITHIN 3 MONTHS FROM DATE OF RECEIPT OF ORDER OF DENIAL.
A CLAIM OF REFUND MAY ALSO ARISE DUE TO RECTIFICATION OF MISTAKE UNDER SEC 74.
PROPER SUPPORT IN EVIDENCE OF PAYMENT OF ORIGINAL TAX HAS TO BE SUBMITTED.
R.V.RAO