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    <title>Export of Goods - Refund of Service Tax paid on Services under notification 41/2007 - Where to file the refund claim:</title>
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    <description>Refund of service tax on services used in the export of goods applies where a merchant exporter cannot avail cenvat credit. Uncertainty existed about the proper jurisdiction for filing and processing such refund claims. Administrative guidelines were issued to clarify the competent jurisdiction for filing and the mechanism for processing refund claims under the refund notification, aiming to remove confusion and facilitate claim submission and adjudication by designated offices.</description>
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      <description>Refund of service tax on services used in the export of goods applies where a merchant exporter cannot avail cenvat credit. Uncertainty existed about the proper jurisdiction for filing and processing such refund claims. Administrative guidelines were issued to clarify the competent jurisdiction for filing and the mechanism for processing refund claims under the refund notification, aiming to remove confusion and facilitate claim submission and adjudication by designated offices.</description>
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