Refund of Service tax in case of export without opting registration

[satbir singhwahi]

inview of the  notification no. 5/2006 for refund of cenvat credit dt 14.03.2006. kindly clarify whether export unit exporting garments and not registered with excise dept can cliam refund of service tax. Also clarify whether full drawback will be possible or not.

AI Summary

Export Units Can Claim Cenvat Credit Refund Without Excise Registration; Duty Drawback Unaffected by Refund. Contact Excise for Details. An export unit can claim a refund of Cenvat Credit corresponding to the Service Tax, even if not registered with the excise department. The duty drawback, which comprises excise and customs duty, should remain unaffected by the refund of Cenvat Credit. However, there are no clear guidelines on obtaining registration for the purpose of Cenvat Credit refund. It is advisable to contact the relevant Central Excise office for further clarification.