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Speedy disbursal of pending refund claims of exporters of services under rule 5 of the CENVAT Credit Rules 2004

Service Tax - 187/6/2015 - Dated:- 10-11-2015 - Circular No. 187/6/2015-Service Tax F. No. 137/62/2015-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing New Delhi, dated 10th November, 2015 To All Principal Chief Commissioners of Central Excise All Chief Commissioners of Central Excise/Service Tax Principal Directors General of Goods & Services Tax/Systems/ Central Excise Intelligence Director General of Audit/Tax .....

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tegories of exporters was outlined vide Circular No. 828/5/2006-CX dated 20-4-2006 issued from F. No. 268/4/2005-CX-8. This year having been declared as the Year of Taxpayer Services, the Board has accorded primacy to speedy sanction of refunds in case of export of services. Keeping in mind the various legal changes in service tax since 2006 and the various representations received in this regard, I am directed to inform you that the following scheme has been drawn up to fast track sanction of r .....

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issue of this circular. Such registrants will be referred to as 'claimants' in the subsequent paragraphs. 2.2 The phrase disposed of in this context refers to either sanction of refund or denial, either in whole or in part, by way of an adjudication order. Refunds which had been finalized earlier by issuance of an adjudication order but have been remanded back to the original sanctioning authority will not be covered under this scheme since re-examination of such claims will have to be .....

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ceipt of the documents referred to in paragraph 3.1 and 3.2 above in respect of pending claims, the jurisdictional Deputy/Assistant Commissioner will give a dated acknowledgement to the claimant. He will then make a provisional payment of 80% (eighty per cent) of the amount claimed as refund, within five working days of the receipt of the documents. 4.2 The letter intimating the provisional payment should be in the format given in Annexure-3. It is clarified that this payment of 80% of the refun .....

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e jurisdictional Deputy/Assistant Commissioner shall undertake checking the correctness of the refund claim in terms of the relevant notification. 4.4 During the course of verification, it may appear that a part of the amount claimed as refund is inadmissible. In such cases, a show cause notice (SCN) has to be issued asking the claimant to show cause why the inadmissible amount should not be denied and wherever relevant, why any amount which has been provisionally paid should not be recovered. H .....

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the relevant portion of the order, a SCN will also have to be issued for the amount not covered by the original SCN. However, prior to the issue of such a SCN, the claimant may be intimated about the inadmissible amount so that he has an opportunity to avail of the provisions of section 73(3) of the Finance Act, 1994. 5.0 Monitoring and reporting 5.1 An MIS report in the format specified in Annexure-4 may be sent by the tenth of every month by email to commr.st-cbec@nic.in 5.2 Principal Commiss .....

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tal officers. Yours faithfully, (Himani Bhayana) Under Secretary (Service Tax) Annexure-1 To, The Deputy/Assistant Commissioner of Central Excise/Service Tax Date: Madam/Sir 1.0 This is to certify that for M/s __________, STC No._________ 1.1 The refund claim for Rs _________ for the quarter ________ is complete in all aspects with all the relevant documents and has been filed within the prescribed time limit. 1.2 The amount of Rs. ______________ claimed as refund for the quarter _______________ .....

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o be treated as exports in terms of the rules in force at the time of the said export. Signature of the statutory auditor/chartered accountant/ authorized signatory of the statutory auditor/chartered accountant Annexure-2 To The Deputy/Assistant Commissioner of Central Excise/Service Tax Date: M/s __________, STC No. _______________ hereby undertake that for any amount provisionally paid to me for the refund claim for Rs._________for the quarter, filed on _____, in case there is a difference bet .....

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