WHAT IS THE PROCEDURE FOR CLAIMING REFUND IN SERVICE TAX CASES?

The procedure for claiming refund of service tax for the amount from the Department is as mentioned below:-

  • Submission of application in prescribed Form-R in triplicate to the jurisdictional Assistant Commissioner.
  • Application should be filed within the prescribed period, i.e., before the expiry of relevant period as defined in Section 11B of the Central Excise Act, 1944 which has been made applicable to service tax refund matters also.

Application should be accompanied by documentary evidence to establish that the amount claimed as refund is the amount paid by him in excess of the service tax due and the incidence of such tax has not been passed on to any other person.