Refund of service tax under notification No. - Mysore Commissioner Clarifies
With regard to refund to be claimed by the manufacturer-exporter, Board's Circular No. 101/2008 - ST clarified, "As regards the manufacturer exporter, the proviso (i) to para 2(b) of Notification No. 41/2007-Service Tax prescribes that he shall file the claim of refund to the Assistant Commissioner/Deputy Commissioner of Central Excise, having jurisdiction over the factory of manufacture or warehouse."
This does not seem to be applicable in Mysore - the Mysore Commissioner has issued a Trade Notice clarifying that manufacturer-exporter falling in the revenue districts of Mysore, Mandya and Chamarajanagar are required to file refund claims relating to service tax paid on the specified services used for export of goods with the Assistant Commissioner of Central Excise, ST & EOU Division, Mysore.
Of course according to the Commissioner, the manufacturers falling in the jurisdiction of Division I, II & III, Mysore have dual control of Assistant Commissioner, Central Excise Division, Mysore and Assistant Commissioner, ST & EOU Division, Mysore.
But what prevents the assessees of these Divisions from filing the refund claims with their jurisdictional Division, especially when the Notification so stipulates and the Board Circular reiterates that?
Board Circulars may not be binding, but Notifications are - at least as of now.