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of <h1>New Service Tax Rule: Exporters Can Claim Refunds For Pre-2009 Exports Under Notification No. 17/2009-S.T.</h1> The circular issued by the Commissioner of Central Excise & Service Tax in Dibrugarh addresses the applicability of Notification No. 17/2009-S.T., which replaced Notification No. 41/2007-S.T. regarding service tax exemption for exporters. The new notification, effective from 7-7-2009, allows exporters to claim refunds within one year from the date of export. It clarifies that the benefits under Notification No. 17/2009-S.T. also apply to exports made before its issuance, provided the refund claims are filed within the stipulated period and no prior claims were made under the previous notification.
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