Service tax refunds for exporters can be claimed electronically via ICES using a schedule of rates or by documents. Service tax on specified services used in exports can be refunded electronically through ICES under a schedule of rates, with refunds calculated as a percentage of FOB value when exporters register bank and central excise/service tax details via Annexure-A/Annexure-AI and declare the option on the shipping bill; exporters may instead claim refunds on documentary basis by declaring chapter/subheading 9801, and refunds are disbursed to registered bank accounts or via NEFT/RTGS.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax refunds for exporters can be claimed electronically via ICES using a schedule of rates or by documents.
Service tax on specified services used in exports can be refunded electronically through ICES under a schedule of rates, with refunds calculated as a percentage of FOB value when exporters register bank and central excise/service tax details via Annexure-A/Annexure-AI and declare the option on the shipping bill; exporters may instead claim refunds on documentary basis by declaring chapter/subheading 9801, and refunds are disbursed to registered bank accounts or via NEFT/RTGS.
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