TMI BlogIntroduction of Service Tax Refund through ICES 1.5 – instructions and details of procedure in EDI-regX X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2011 . A simplified scheme for electronic refund of service tax to exporters on lines of duty drawback is being introduced in ICES 1.5. With the introduction of this new scheme, Exporters now have a choice: they can opt for electronic refund through ICES system, which is based on the 'schedule of rates' prescribed vide Notification 52/2011 Service Tax dated 30.12.2011 or they can opt for refund on the basis of documents, by approaching the Central Excise/Service Tax formations. 2. One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the Exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arate accounts for drawback and S.T Refund. Registration of Central Excise registration number or service tax code number (including service tax registration number) 5. Besides bank accounts, each Exporter claiming S.T refund need to provide Central Excise registration number or PAN based service tax code number (including PAN based service tax registration number) and register the same in ICES 1.5. Necessary details should be provided in part 'B' of said Annexure 'A' along with self-certified copy of central excise registration certificate or service tax code number certificate. The same will be entered in ICES 1.5 by EDI Section. ICES 1.5 will verify these details with the details available from ACES. A checklis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ICES 1.5 9. Salient features of processing of Service Tax Refund through ICES 1.5 are as follows: a. ST Refund through ICES 1.5 shall be claimed by Exporter by declaring Y in relevant field at the time of filing of Shipping Bill and declaring STR Serial number (Heading/subheading number) as per STR Schedule to be notified shortly. b. Schedule for the service tax refund has entries at 2 digit/4-digit levels and the software validates the claim of the Exporter by comparing Service Tax Refund (STR) Sl. No. declared by the exporter with RITC declared by him upto 2/4 digit level only as the case may be. c. There is no change in existing flow of documents till LEO due to introduction of service tax refund. At present following Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and Country of Destination as per Bill of Lading have also been introduced in SB. 12. The changes in respect of processing of Shipping Bills will come into effect from 3.1.2012. It is requested that all stakeholders may be requested to note down the above changes. Trade enquiries may be addressed to icegatehelpdesk@icegate.gov.in . 13. If any, difficulties/problems faced the same may be brought to the notice of the Additional Commissioner (Systems). (SANJAY KUMAR AGARWAL) COMMISSIONER OF CUSTOMS AIR CARGO AIRPORT Annexure A PART- A BANK ACCOUNT REGISTRATION FOR E-STR I.E.C. Number : .. IFS Code : .. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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