In India Exporters of services are now entitled to claim a refund of the unused central value added tax credit of service tax / duties paid with respect to the procurement of goods and services that are used for the export of output services.
India’s Central Board of Excise and Customs issued a Circular No.187/6/2015 for guidance on service tax, which provides a process for the advanced resolution and disbursal of pending claims for refunds to exporters of services. The advanced process applies to exporters of output services who filed refund claims on or before 31 March 2015, but that have not yet been disposed of by the authorities.
