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.
Company Faces Hurdle in Service Tax Refund Claim Due to Missing Declarations; Considers Filing Under Notification No. 41/2012 A company sought advice on obtaining a service tax refund through customs under a duty drawback scheme but faced issues due to missing declarations in shipping bills. They received the duty drawback but not the service tax refund. One response suggested two options under Notification No. 52/2012: a fixed percentage refund or an actual basis refund, with applications due within a year of export. Another response noted that Notification No. 52/2011 was replaced by 41/2012, advising filing Form A-1 with the appropriate authority. The company considered filing a physical application due to an error by their customs handling agent. (AI Summary)