TaxTMI 
TaxTMI 
Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 - reg.
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....of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) **** New Delhi, dated the 12^th May, 08 To, Chief Commissioners of Central Excise & Customs (All) Chief Commissioners of Central Excise (All) Director General of Service Tax Director General of Central Excise Intelligence Commissioners of Service Tax (All) Commissioner (....
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.... office, other than the registered (as per The Companies Act 1956) or the head office, of a merchant exporter can file claim for refund; and (b) Whether in cities, having exclusive service tax commissionerates, such claims should be filed with central excise formations or service tax formation. 3. In this connection, it has been brought to the notice of the Board that in a number ....
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....tion. However, in cases, where a premises or an office of a merchant exporter is registered with the department under service tax law, the merchant exporter can, at his option, file refund claim with the jurisdictional office, he is registered with. Therefore, it is clarified that refund claims can be filed from any premises / office of a merchant exporter provided the same is registered for....
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...., Chennai, Delhi, Kolkata, and Mumbai, the claim should be filed before the jurisdictional Assistant Commissioner / Deputy Commissioner of Service Tax (who, as per the provisions is also an AC/DC of Central Excise). In all other cases, the refund claim should be filed with the Assistant Commissioner/Deputy Commissioner of Central Excise and Service Tax, having jurisdiction over Head of....