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    <title>Refund of Service tax in case of export without opting registration</title>
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    <description>An export unit without excise registration may claim refund of the portion of Cenvat Credit attributable to service tax; procedural eligibility and registration guidance for such refunds are not clearly provided. A refund of cenvat credit corresponding to service tax is not expected to affect Duty Drawback, since drawback comprises separate excise and customs components, but exporters should obtain procedural clarification from the concerned excise office before claiming.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=161</link>
      <description>An export unit without excise registration may claim refund of the portion of Cenvat Credit attributable to service tax; procedural eligibility and registration guidance for such refunds are not clearly provided. A refund of cenvat credit corresponding to service tax is not expected to affect Duty Drawback, since drawback comprises separate excise and customs components, but exporters should obtain procedural clarification from the concerned excise office before claiming.</description>
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      <law>Service Tax</law>
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