Appropriate authority to sanction refund

[Dilip Darji]

Manufacturer-Exporter, exporting exempted goods are entitled to claim refund of Service Tax paid services specified under Noti.No.41/2007-ST. Manufacturer-Exporter is not holding central excise registration, as the goods are exempted under Notification no 6/2006 CE. Firm is holding Centralised Service Tax Registration. Refund claim filed by manufacturer-exporter, with his JAC/JDC, returned on the grounds that since the firm is centralised registered, claim to be filed with the Commissionate where they are centralised registered. The Commissioner, where the firm is centrally register is not ready to even acknowledge the claim, in terms on the clear conditions of Noti.No.41/2007, to the effect that claim to be filed with JAC/JDC of manufacturer-exporter. The question is who is the appropriate authority to acknowledge/accept/process and sanction the refund claim of the exporter.

AI Summary

Manufacturer-Exporter Seeks Service Tax Refund Under Notification 41/2007-ST; Faces Confusion Over Correct Filing Authority A manufacturer-exporter, exporting exempted goods, is entitled to claim a refund of Service Tax under Notification No. 41/2007-ST. The exporter, lacking central excise registration due to exemption under Notification No. 6/2006 CE, holds a Centralised Service Tax Registration. Their refund claim was returned by JAC/JDC, citing that it should be filed with the Commissionerate where they are centrally registered. However, the Commissionerate refuses to acknowledge the claim, leading to confusion about the appropriate authority for processing the refund. A suggestion is made to refer to Circular No. 101/4/2008-ST for guidance.