Electronic Refund of Service Tax to Exporters

[Ashok Chopra]

Respected Forum,

I am Exporter and availing facility of Electronic Refund of Service Tax on Export as per Schedule of Rates vide  Circular No. 149/18/2011-ST dated 16-12-2011, which is very less in comparison to Service Tax Actually paid by me.

My queries:-

1.  Can i pay back the amount of Service Tax Electronically received by me and file fresh claim with Excise Deaprtment (as i am registered with Central Excise) on the basis of documents, if yes, what is the procedure and to whom i should pay back the STR electronically received.

2. I do not want to receive STR electronically and interested to file refund claim on the basis of documents in future, what is the procedure?

Pls advise me accordingly

with regards

[Rama Krishana]

Yes, you can file the rebate claim on the basis of documents. Both the options are available now either as per prescribed rates or as per the documents (actual paid service tax.) - For more details, please see this notification.

AI Summary

Refund mechanism for exporters: option to claim service tax rebate based on actual paid tax instead of prescribed electronic rates. Exporters may elect between a prescribed-rate electronic refund and a document-based rebate reflecting actual service tax paid; filing a rebate claim on the basis of supporting documents is available and procedural steps for repayment or adjustment and fresh claim filing are governed by the relevant notification.