Refund of Service Tax on exports – Board wants expeditious disposal – within 30 days
CBEC reminds that 16 taxable services have been notified and the service tax paid on these taxable services, which are attributable to exports even if they are not used as input services, shall be refunded to exporters [notification No.43 /2007-ST, dated 29.11.07 and notification No.41 /2007-ST, dated 06.10.07, as amended by notifications No.42 /2007-ST, dated 29.11.07, No.03 /2008-ST, dated 19.02.08 & No.17 /2008-ST, dated 01.04.08.
Board desires that refund of service tax paid on taxable services used by exporters for export goods should be disposed of expeditiously. The refund claims should be finalized within a maximum period of 30 days from the date of filing of refund claim. Commissioners are advised to put in place a system of review and monitoring the disposal of refund claims filed by the exporters.
Any refund claim filed by an exporter which is not disposed of within the maximum period of 30 days, for any reason whatsoever, should be reported by the Commissioner to the Chief Commissioner concerned in the proforma given by the 10 th of every month. If there is no such case, nil report should be sent.
Details of refund claims which are not disposed of within 45 days from the date of filing, for whatsoever reasons, should be sent by the Commissioner to Member (Service Tax) in the proforma so as to reach by 10 th of the following month with copy to Chief Commissioner concerned. [A rare correct use of the word concerned, it used to be always the concerned commissioner] Special efforts may be taken to dispose of the refund claims filed by small and medium exporters expeditiously.
Let us hope the field has some respect for this Board Instructions and ensure that refunds are indeed sanctioned expeditiously.
CBEC F. No. 341/15/2007- TRU Dated: April 17, 2008