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What is the procedure for claiming refund? |
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The procedure for claiming refund for
the amount due from the Department is as mentioned
below:
· Application in the prescribed form (Form - R)
is to be filed in triplicate with the jurisdictional
Asst. /Deputy Commissioner of Service Tax/Central
Excise.
· 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.
· 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 and the incidence of such tax
claimed as refund has not been passed on to any other
person.
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What is the relevant date for calculation of
limitation period in respect of filing refund claims
relating to Service Tax? |
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The “relevant date” for the purpose of refund as per
Section 11B of the Central Excise Act, 1944 which is
applicable to Service Tax also, is the date of payment
of Service Tax. Thus, the limitation period of one year
is to be calculated from the date of payment of the
Service Tax. |
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