26 Refund of Service Tax paid on taxable
services : Instruction F. No. 341/15/2007-TRU, dated 17-4-2008.
The Board has issued instructions for refund claims of
Service Tax paid on taxable services which could be attributable to exports, but
which are not input services, stating that the refund claims need to be
processed within 30 days of filing of the application by the exporter. In case
it is not processed within the set time limit, the matter needs to be reported
by the Commissioners to the Chief Commissioners in prescribed format by 10th of
every month. Further in case the matter is not settled within 45 days of filing,
then the matter needs to be escalated to the Member (Service Tax).