If you claim a refund despite not fulfilling even one of the above conditions, then the government is liable to recover the refunded amount with interest as per the provisions of Sections 73 and 75 of the Finance Act, Wharfage Charges Labour Charges Discount on service tax is applicable to input services availed by the exporter beyond the premises of production or manufacture of the goods.
Under such a condition, along with GST, the government will also have to implement a prompt and convenient refund claim system. The relevant dates in respect of refunds arising out of various circumstances is defined under the section.
Ways to Claim Service Tax Refund: The supplier should have received the duties applicable on the inputs for which a reimbursement has been claimed; The provider of service should have received service tax and cess on the input services, for which a refund has been claimed; If the person himself is liable to pay for any input services, the service tax and cess should have been paid to the Union Government; The total amount of refund of duty, service tax and cess admissible should be more than Rs.
Eligibility of units under the scheme Paragraph 9. In Order to overcome this issue, the Shipping lines have been mandated to include the shipping bills originating from ICDs while filing the electronic EGMs at the gateway ports.
Under Rule 12, rebate of Central Excise duty is admissible to the exporters of the goods in respect of duty paid on excisable goods; and duty paid on material used in the manufacture of goods.
Essentially, it is provided that: However goods appearing in the prohibited list of the Policy are not permitted. Therefore, keeping in view the difficulties faced by the exporters in respect of SB errors, Board has decided to extend the facility of officer interface to Shipping bills filed up to Excise authorities maintain Personal Ledger Account manufacturer-wise.
The department will have to be held accountable with interest payment made compulsory in case of delays. The prior declaration of service tax for the service sector will have to be modified, relaxed or taken out to make it easier for exporters to claim refunds and discounts.
As per Section 11BB, if any duty ordered to be refunded under Section 11B has not been refunded within three months from the date of receipt of the refund application in the prescribed manner and form along with the supporting documentary evidence as laid down in the relevant rules, interest at the rate notified by the Government shall have to be paid on such duty from the date immediately after the expiry of three months from the date of receipt of application till the date of refund of such duty.
In case of manufacturer-exporter, he can execute undertaking for the amount of excise duty payable instead of submitting Bond.
Once the central excise authorities make examination, customs authorities may not inspect the goods; before giving customs clearance, if they are satisfied that the seals are not broken.
So in short, a refund cannot be claimed if: But if the refund is hit by the provisions of unjust enrichment, the amount so determined is credited to consumer welfare fund.
Computerisation of records and e-filing will have to be brought about and stringent timeframe for remitting refunds will have to be created for the Central Excise, Customs and Service Tax departments.
My refund request for export of IT services to Bhutan was rejected. It is best to consult a tax expert or chartered accountant for accurate calculations and further advice.
Although the cases having SB error have now ebbed due to continuous outreach done by the Board and increased awareness amongst the trade, however, some exporters nevertheless, continue to make errors in filing invoice details in the shipping bill and the GST returns.
The claim shall be taken as filed only when all relevant documents are available. The exporter is required to furnish proof of export of goods on AR The rebate of duty paid on the material used in the manufacture of goods exported is not admissible if the export has availed drawback under the Customs and Central Excise Duties (Drawback) Rules, Where a refund of duty has been erroneously given, the refunded.
All others to file their claim with the jurisdictional Central Excise Division, including those not registered anywhere. Hardly any refund-claims have been granted by the Service Tax / Central Excise Department anywhere in India so far.
Executive summary India’s Central Board of Excise and Customs (CBEC) has issued an internal Instruction1 dated 9 October to facilitate the processing of refund claims. The instruction addresses refund claims made by exporters on account of IGST.
The rebate or refund has to be claimed within 1 year from the date of export of the goods in question, as per Section 11B of the Central Excise Act, It would be best to file it within 6 to 9 months to avoid any confusion on the commencing date.
As per Rule 96 of the CGST Rulesthe shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the Export General Manifest (EGM) and valid return in Form GSTR-3 or Form GSTR-3B, as the case may be has been filed.
Rules, or under claim for rebate under the Central Excise Rules, or the Export of Services Rules, I/We declare that we have not filed /will not file any other claim for refund under rule 5 for.Refund export and central excise