Service tax

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Querist : Anonymous (Querist)

14 December 2010 What is the procedure for claiming refund?

CA Sanat Pyne

CA Sanat Pyne (Expert)
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14 December 2010 Application in the prescribed form (Form - R) is to be filed in triplicate with the
jurisdictional Asst./Deputy Commissioner of Central Excise/Service Tax.
ii. The application should be filed within one year from the relevant date as
prescribed in Section 11B of the Central Excise Act, 1944 which has been made
applicable to Service Tax refund matters also.
iii. Application should be accompanied by documentary evidence to the effect that
the amount claimed as refund is the amount actually paid by him in excess of the
Service Tax due and the incidence of such tax claimed as refund has not been
passed on to any other person.