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February 2012

Refund to exporters on specified services used for export of goods — Notification No. 52/2011-ST, dated 30-12-2011.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta
Chartered Accountants
Reading Time 2 mins
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This Notification supersedes Notification No. 17/2009- ST, dated 6th July, 2009 w.e.f. 3-1-2012. Vide this Notification exemption has been granted to specified taxable services received by an exporter of goods and used for export of goods, subject to the conditions and procedure laid down in the said Notification.

The exemption shall be claimed either on the basis of rates specified in the Schedule to the Notification or on the basis of documents. The procedure for claiming refund under both the options has been prescribed.

The exemption by way of refund shall be available only where no CENVAT credit of service tax paid on the specified taxable services used for export of the said goods has been taken under the CENVAT Credit Rules, 2004.

The exemption shall not be available to a Unit or Developer of a Special Economic Zone.

Where any refund of service tax paid on specified taxable service utilised for export of said goods has been allowed to an exporter, but the sale proceeds in respect of export of goods are not received by or on behalf of the exporter, in India, within the period allowed by the RBI including any extension of such period, such refund shall be deemed never to have been allowed and recovered, as if it is a recovery of service tax erroneously refunded.

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