19 April 2008
THE PROCEDURE OF REFUND OF SERV. TAX IS AS FOLLOWS.
SEC 11B OF CENTRAL EXCISE ACT DEALS WITH REFUND OF SERVICE TAX ( SERV. TAX ACT IS GOVERNED BY CENTRAL EXCISE DEPT-AND REVENUE ACCRUES TO CENTRAL GOVT.). REFUND APPLICATION TO BE MADE IN FORM R TO BE FILED WITHIN ONE YEAR FROM DATE OF PAYMENT(RELEVANT DATE) OF THE SERV. TAX . ( THE SUBJECT OF RELEVANT DATE HAS MANY INTERESTING JUDICIAL DECISIONS ) APPLICATION FOR REFUND TO BE MADE TO ASST.OR DY. COMMISSIONER OF CENTRAL EXCISE. WE NEED TO ENCLOSE PROOF OF ORIGINAL PAYMENT OF SERVICE TAX AND EXPLAIN IN FORM R OR IN A COVERING LETTER AS TO WHY REFUND AROSE. IF REFUND IS DENIED,WE CAN PREFER APPEAL ALSO IN 3 MONTHS FROM DATE OF RECEIPT OF ORDER. R.V.RAO