It has been decided by the Chief Commissioner of Central Excise and Service Tax (Delhi Zone) that all pending service tax refunds in respect of exporters of goods under Notification No.41 of 2007-ST dated 6.10.07 shall be handled by the Central Excise formations.

It was observed by the Chief Commissioner that where goods are being exported, the claim for refund of taxable services received by an exporter and used for export of the goods are to be filed with the Assistant Commissioner or the Deputy Commissioner of Central Excise. 

 

Service tax refund procedure assigned to Central Excise; exporters must file claims with Assistant or Deputy Commissioners. Refund claims for service tax on taxable services used in the export of goods under Notification No.41 of 2007-ST are to be processed by Central Excise formations, and exporters must file such claims with the Assistant Commissioner or the Deputy Commissioner of Central Excise.