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of <h1>Clarification on Service Tax Refunds: Extended Limitation, No Drawback Condition, and Self-Certification Allowed Under Notification No. 41/2007-ST.</h1> The circular addresses procedural clarifications for claiming refunds of service tax under Notification No. 41/2007-ST, which allows refunds for specified services used in exporting goods. Amendments extended the limitation period to six months and removed the drawback condition. Refunds are based on gross export remittances, and self-certified statements can be used if Foreign Exchange Remittance Certificates (FIRCs) are issued on a consolidated basis. Refunds are not allowed for services received before notification. Certified copies of documents are acceptable, and refunds are granted irrespective of the service provider's registration status. Refunds apply only to services notified after October 6, 2007.
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