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TMI BlogIntroduction of Service Tax Refund through ICES 1.5 - instructions and details of procedure in EDI-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... .5. With the introduction of this new scheme, Exporters now have a choice: either 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 105 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 the same should be registered with ICES 1.5. Registration of Bank Account 3. The S.T Refund Scheme will be similar to drawba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (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 I B t 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 checklist shall be printed and the Exporter/his authorized representation should check its correctness and return to customs officer after s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) SI. 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 Shipping Bill move to AC's screen: (i) Duty free SB with. FOB more than ₹ 10 Lakh, (ii) Drawback SB where DBK claimed is more than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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 [email protected]. 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 PORT EXPORT Annexure A PART- A BANK ACCOUNT REGISTRATION FOR E-STR I.E.C. Number : . IFS Code : . Bank Account Number : . Bank Name Address : . Certificate from the bank Certifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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