What is the procedure for claiming refund?
Ans. The procedure for claiming refund for the amount due from the Department is mentioned here in below:- • Submission of application in prescribed Form-R in triplicate to the jurisdictional Assistant Commissioner (Service Tax). • Application should be filed within the prescribed period i.e. before the expiry of six months from the relevant date as defined in Section 11B of the Central Excise Act, 1944. • Application shall be accompanied by documentary evidences to establish that the amount of Service Tax in relation to which such refund is being claimed 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. 1.
