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.

[Surender Gupta]

You can find the solution in the Circular No. 101/4/2008-ST dated 12-5-2008

AI Summary

Service tax refund jurisdiction: exporter claims must be filed with local JAC/JDC despite centralised registration; circular clarifies procedure. Manufacturer-exporters of exempted goods entitled to refunds under Notification No.41/2007-ST must present claims to the JAC/JDC of the manufacturer-exporter; a dispute arose because the firm holds centralised service tax registration and the centralised Commissionate returned the claim. Administrative clarification is supplied by Circular No.101/4/2008-ST, which addresses the procedural conflict and indicates the correct office to acknowledge and process such refund claims.