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.

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.