Refund Claim of Service Tax amount

[Guest]

Dear Sir

I would like to invite your attention toward the subject title, our client is manufacture exporter of Handmade Carpets export the goods from the nearest ICD - Non EDI Customs House.Finally the goods are exported from the JNPT Mumbai.

The Government has announced to get the refund of service tax amount on specified service for export of the goods vide Notification No. 41/2012 ST on the following conditions.

(a) Submission of claim through EDI system of PORT

(b) submission of claim with physical documentation.

(c) Claim should be filed as per the schedule rate of the aforesaid Notification i.e 0.125% of the FOB value

(d) if the claim amount is higher 0.5%duly certified by the CA

We submit the claim with all required documents to the Service Tax department within the time. The Service Tax Department reject the claim on the following ground;

(a) Beyond the 'Place of Removal'

(b) Para (1)(C) of the notification.,

(c) Time barred

Can your give me your expert comments in details for necessary presentation to the service Tax department

Regards,

AI Summary

Carpet exporter denied service tax refund under Notification No. 41/2012 ST due to 'Place of Removal' and time-bar issues. A manufacturer-exporter of handmade carpets sought a refund of service tax on exports, as per Notification No. 41/2012 ST, which allows refunds under specific conditions, including submission through EDI, physical documentation, and adherence to specified rates. Despite timely submission with all required documents, the claim was rejected by the Service Tax Department due to issues related to 'Place of Removal,' non-compliance with a notification clause, and being time-barred. An expert suggested engaging a consultant to prepare a response or file an appeal against the rejection decision.