Procedure and Provisions for claiming refund
Guest
We are exporters of Rice.We want to claim refund on service tax which has been charges to us.What is the procedure and under which provisions we can claim refund since we do not manufacture any excisable unit.
Exporter Seeks Clarity on Service Tax Refund for Non-Excisable Goods; Advised to Consult Excise Department or Follow Notification 5/2006 NT An exporter of rice inquired about the procedure and provisions for claiming a refund on service tax, as their product is not subject to excise duty. The response indicated that the law is unclear on this matter for exporters whose products are not excisable. It was suggested to consult the excise department for more details. Alternatively, the exporter could claim the credit of the service tax and file a refund claim following the procedure under notification no. 5/2006 NT dated 14-3-2006. (AI Summary)