Refund of service tax

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2012 My company have erroneously paid service tax on exempted services (burden have not been passed onto anyone). Now we want to claim refund of the same.

Can refund be claimed under old procedure ,i.e., by filling form R with necessary documents or is there any other way to claim refund?

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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09 October 2012 in Your Case Self Adjustment is Not Possible, In Your Case, Service Tax Refund is Not Possible.

Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2012 Thank you for your reply, but I came to know that refund can be claimed u/s 11B of Central excise Act, by virtue of section 83 of the said act.

If you can please provide some help by considering above provisions.

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CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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09 October 2012 The Department will review your Request for Refund of Service Tax and if your Refund Request is found justified and
there is a delay of processing of Service Tax Refund Request for more than 3 Months from the date of receipt of
application, Simple Interest @ 6% would be payable by the Govt. on delayed payment

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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09 October 2012 To apply for Service Tax Refund Online, follow the following procedure:-
Login to your Service Tax Account on www.aces.gov.in
After logging in to your account click – Ref>Refund Request>Create
A Form for filing Service Tax Refund would open as shown in the screenshot below
Furnish all the details in the above form and once you’ve furnished all the details, click on the submit button to
submit your Request.
On successful submission of your Request for Service Tax Refund, a Refund Request Number would be
generated which can be relied upon for Future Reference

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Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2012 Thanks again, it means there is chance for refund if application is made, right?

Querist : Anonymous

Querist : Anonymous (Querist)

11 October 2012 In relation to above query I have a question;
We have paid service tax on exempted services during last financial year (ended on 31/03/2012) and also have filled return for half year ended. What will be position of service tax wrongly paid and return also filled for same.