https://www.taxtmi.com/circulars?id=5652 Refunds under Notification No. 41/2007 ST are subject to its operative conditions: the limitation period is computed from the date of export and was extended to six months; refunds are prospective and not available for services received before notification. Procedural rules: compute refunds on gross remittances without deducting bank commissions; accept certified consolidated FIRCs with reconciliations or certified bank statements where FIRCs are not issued; accept certified copies of documents unless originals are needed for in depth inquiry. Refunds are assessable on services used for export notwithstanding supplier registration gaps. en-us Thu, 12 Mar 2009 00:00:00 +0530 Fri, 06 Jan 2012 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5652 Refunds under Notification No. 41/2007 ST are subject to its operative conditions: the limitation period is computed from the date of export and was extended to six months; refunds are prospective and not available for services received before notification. Procedural rules: compute refunds on gross remittances without deducting bank commissions; accept certified consolidated FIRCs with reconciliations or certified bank statements where FIRCs are not issued; accept certified copies of documents unless originals are needed for in depth inquiry. Refunds are assessable on services used for export notwithstanding supplier registration gaps. Circulars Service Tax Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5652