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    <title>Refund under service tax</title>
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    <description>Exporters may claim refund of service tax paid on input services where export proceeds are realised; the limitation runs from the relevant date (either the date of tax payment or date of realisation) and claimants must comply with documentary requirements specified in the governing notification. Refund applications must be filed using Form R, and the refund regime includes rebate; prior disclosure of transactions in ST3 returns supports the refund claim.</description>
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      <description>Exporters may claim refund of service tax paid on input services where export proceeds are realised; the limitation runs from the relevant date (either the date of tax payment or date of realisation) and claimants must comply with documentary requirements specified in the governing notification. Refund applications must be filed using Form R, and the refund regime includes rebate; prior disclosure of transactions in ST3 returns supports the refund claim.</description>
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