Exporter Not registered with Central Excise and Service Tax Refund

[Ashok Chopra]

Respected Forum,

Can an exporter who is not registered with central excise and obtained Service Tax Code from Jurisdictional Deputy Commissioner file refund of Input services used for the manufacture of Export Goods under Notification No. 41/2012 dated 29-06-2012?

 

AI Summary

Unregistered exporter can claim refund for input services under Notification 41/2012 by filing Form A-2 and A-1. An exporter not registered with central excise inquired about claiming a refund for input services used in manufacturing export goods under Notification No. 41/2012. It was clarified that an unregistered exporter must file a declaration in Form A-2 to obtain a service tax code from the jurisdictional Assistant or Deputy Commissioner of Central Excise. Upon receiving the code, the exporter can file a rebate claim in Form A-1 within one year of export. A follow-up question was raised about whether input services used for manufacturing export goods can be claimed by such an exporter.