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    <title>REFUND OF SERVICE TAX</title>
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    <description>Unregistered exporters seeking refund of service tax must first file a declaration in Form A-2 with the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction over the exporter&#039;s registered or head office, and then file the refund application in Form A-1 within the period prescribed by the notification. Exporters must maintain records of export goods and taxable services used for export and make them available for inspection by authorised Central Excise officers.</description>
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