Refund of Service tax

[kamal chordia]

Dear Sir

 

Please note that as per notification 52 dt. 30.12.12 we have opted for refund of s.tax through customs like Duty drawback Scheme. Unfortunately in some shipment the declaration for refund of service tax is not mentioned in shipping bill and in that case we have recvd the Drawback but S.tax refund is not credited in our bank a/c..

 

How we can take refund of service tax in that case or from which authority we shall apply for refund of S.tax.

Further Refund is available on custom notified rate of actual payment in case we file refund in physical mode.

 

Please clarify the  above issue.

[YAGAY and SUN]

There are two options available to you under Notification No. 52/2012.  Either, you can opt for a fixed percentage of refund as fixed against the each Tariff Heading or you can opt for getting the refund on actual basis.  You have to file the application within one year from the date of export.

[kamal chordia]

we have opted for online refund of s.tax but due to mistake by CHA the S. tax refund endoresement is not made on our shipping bill there fore our DBK is released but for taking of s. tax refund either we file physical application with Cuistoms or our central excise ragne.

 

Please clarify

 

[YAGAY and SUN]

This notification no. 52/2011 has been replaced by notification no. 41/2012.  Kindly go through the contents of the 41/2012 for information in details.

Anyhow application in Form A-1 will be filed before AC/DC as the case may be.

AI Summary

Service tax refund options: fixed percentage or actual claim; file within prescribed period and apply via Customs or Central Excise.
Exporters may claim service tax refunds either as a fixed percentage per tariff heading or on an actual payment basis; claims must be filed within one year of export. If the shipping bill lacks the service tax refund endorsement, the exporter should file a physical application for refund with Customs or with the Central Excise range. Actual refund applications are submitted in Form A 1 before the Assistant Commissioner/Deputy Commissioner under the updated notification.