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

Exporter Seeks Refund Options for Service Tax: Electronic vs. Actual Documentation Claims; Notification Reference Advised An exporter inquired about the process of refunding electronically received service tax and filing a new claim based on documentation. The exporter also expressed interest in avoiding electronic refunds in the future, preferring to claim refunds based on actual service tax paid. A respondent confirmed that both options are available: filing claims per prescribed rates or based on actual documentation. The respondent advised referring to a specific notification for further details.