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    <title>Change in Service Tax Refund Scheme</title>
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    <description>The article explains that exporters suffered repeated technical denials of service tax refunds for services used in export-notably Port services, CHA services, fumigation, and insurance-due to classification, documentation, and certification defects; an amended notification created further procedural hurdles such as per-invoice threshold treatment and strict original-document certification. The Budget 2011-12 proposes a simplified drawback-style refund scheme to streamline and expedite refunds while retaining refund rather than outright exemption.</description>
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