Relevant date for filing the refund claim under Notification No. 17/2009-S.T., dated 7-7-2009 - Regarding. - Service Tax - F. No. 354/256/2009-TRU

Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi dated 1-1-2010 INSTRUCTION Subject : Relevant date for filing the refund claim under Notification No. 17/2009-S.T., dated 7-7-2009 - Regarding. It may be recalled that the refund based service tax exemption scheme available to the exporters vide Notification No. 41/2007-S.T., dated 6-10-2007 was replaced during Budget 2009 by Notification No. 17/2009-S.T., dated 7-7-2009. One of the conditions appearing in clause (f) of para 2 of Notification No. 17/2009-S.T . is that claim for refund shall be availed within one year from the date of export of the said goods . Doubts have been expressed whether the applicability of this notification would be only with respect to such exports which have taken place after the issuance of this notification or would apply also to exports prior to 7-7-2009. 2. The matter has been examined by the Board. In this regard, I am directed to state that though Notification No. 17/2009-S.T., dated 7-7-2009 simplifies the refund scheme, the nature of benefit given to the exporters remains as it was under Notification No. 41/2007-S.T. Further, the new notification does not bar its applicability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No. 17/2009-S.T. would be applicable even for such exports subject to conditions that (a) refund claims are filed within the stipulated period of one year; and (b) no previous refund claim has already been filed under the previous notification. 3. The above may please be brought to the notice of the trade and exporters through suitable public notice. [F. No. 354/256/2009-TRU]