Date 11-Dec-2008 Issuing Authority Service Tax
Circular Number 106/2008 Authority Type Circular
Subject Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007

Circular No. 106 /9 /2008-ST



Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise & Customs)



New Delhi, dated the 11th December, 08



            Sub:-  Filing of claim for refund of service tax paid under notification No. 41/2007-ST dated 6/10/2007 – reg.


          Notification No. 41/2007-ST, dated 6/10/2007 allows refund of service tax paid on specified services used for export of goods. The Board has from time to time examined the procedural difficulties arising in implementation of this refund scheme. In this context, a circular (No. 101/4/2008-ST, dated 12.5.2008) was issued earlier whereby the procedural difficulties that were being faced by the merchant exporters and the exporters having multi location offices were resolved. Subsequently, notification No. 32/2008-ST, dated 18.11.2008 has also been issued to (i) extend the period of filing of refund claim by the exporter from 60 days to six month and from the end of the quarter to which such refund claim pertains; and (ii) allow refund on testing service, without any copy of agreement with the buyer of goods, if such testing and analysis is statutorily stipulated by domestic rules and regulations.


2.       The Board has received further references from field formations and trade seeking clarification on other procedural issues. Trade has also reported delays in sanction of refund claims. These issues and the clarification for streamlining of procedures are discussed below.


3. ISSUE No. I: The procedure for availing refund, under the aforesaid notification, by a manufacturer exporter not registered with central excise is as under:


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