Friday, December 26, 2014

What is the procedure for claiming refund?

What is the procedure for claiming refund?
The procedure for claiming refund for the amount due from the Department is mentioned here in below:- Submit an application in Form-R in triplicate to the jurisdictional Assistant Commissioner (Service Tax) before the expiry of one year from the relevant date as defined in Section 11B of the Central Excise Act, 1944.

ii. Documentary evidences establishing that the amount of Service Tax for which refund claim is filed has been paid by the assessee in excess and the incidence of such tax had not been passed on by the assessee to any other person.

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