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,

[DR.MARIAPPAN GOVINDARAJAN]

It is better to engage the consultant to prepare reply or to file appeal against the order of rejection of refund.

AI Summary

Refund of service tax on export denied for procedural defects; claimant urged to seek professional representation and appeal. Claim for service tax refund on export under Notification No. 41/2012 ST requires PORT EDI submission, physical documentation, and claim at prescribed schedule rate (with higher amounts allowed only if CA-certified). The applicant filed within the prescribed time with documents, but the Service Tax Department rejected the refund citing filing beyond the place of removal, non-compliance with paragraph (1)(c) of the notification, and that the claim was time barred; professional engagement and appeal were advised.