Refund in case of exporter

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 March 2014 Dear Team
I would like to know in detail about the refund we can clain under Notification no. 41/2012 Dt 29/06/2012
my client is an exporter and not registered under excise but it has a service tax code.
iwant to ask you in which services we can claim refund. and please clear me about whether services should be used beyond the place of removal or not..
and finally please tell me the mandatory details we need to give in Form A-1..

Arun Kumar Singh

Arun Kumar Singh (Expert)
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18 March 2014 Specified services in the notification you can get the refund of service tax vide notification no. 41/2012 but you will get the duty drawback without cenvat credit.

Querist : Anonymous

Querist : Anonymous (Querist)

31 March 2014 Thank you sir... Can you please tell me how should we file form A-1.. Either Quaterly or annually???

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Regarding your query on refund under Notification No. 41/2012 dated 29/06/2012 for exporters (not registered under excise but having service tax code), here is a detailed explanation:

1. Services Eligible for Refund Under Notification No. 41/2012
The notification allows exporters to claim refund of service tax paid on certain specified services used in relation to export of goods.
Examples of such services include:
Clearing and forwarding agents services
Freight forwarding
Transport of goods by road or air or vessel
Warehousing services
Customs house agent services
Any other services specified in the notification
2. Condition on Place of Service Usage
The key condition for refund is that the services should be used in relation to the export of goods.
Usually, the services should be utilized beyond the place of removal of goods, i.e., outside the factory/warehouse or outside the domestic market.
The exact interpretation may depend on the nature of the service and the contractual terms, but the export linkage must be clear.
3. Form A-1 Filing Details
Form A-1 is the prescribed format for claiming refund under this notification.
Filing frequency:
Refund claims in Form A-1 can be filed quarterly or annually based on the exporter’s preference or the department’s guidelines.
However, many exporters prefer filing quarterly to ensure timely refund processing.
Mandatory details to provide in Form A-1 include:
Exporter’s details (name, address, service tax registration number)
Description of services on which refund is claimed
Amount of service tax paid and refund claimed
Details of export invoices related to the claim
Declaration and signature of the authorized person

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