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TMI BlogRefundX X X X Extracts X X X X X X X X Extracts X X X X ..... bject matter 11B Claim for refund of duty 11BB Interest on delayed refund 12B Presumption that the incidence of duty has been passed on to the buyer 12C Consumer Welfare Fund 12D Utilisation of the Fund The above section of Central Excise Act, 1944 are applicable so far as may be, in relation to service tax as they apply in relation to a duty of excise and interest, if paid any. A. Claim of Refund According to section 11B, any person claiming for refund of any duty of service tax and interest may make an application for refund. Therefore, a person can claim refund due to various reasons: * excess or payment of service tax by mistake * forced by the department to pay higher service tax * finalization of provisional assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refund application must be submitted with the correct jurisdiction. An application submitting with the wrong jurisdictional officer cannot be held valid and no refund claim shall be allowed to him on that basis. Refund application may be submitted in a simple letter along with Form R. It should be signed by claimant and pre receipted with revenue stamp. A person filing refund application must attach all the documents and evidences with the Form R to justify that he is entitled to claim the refund and burden has not been passed on. A link has been provided at Central board of excise & custom website with regard to documents needs to be submitted with refund claim. Link http://www.cbec.gov.in/refund-rebate/refundrebate-docs.pdf. D. Refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit applies for refund of penalty. F. Doctrine of Unjust Enrichment No person shall be allowed to collect the duty from the both ends. A service provider who collects the service tax from his client / customer and pays to the service tax department, is never be said as entitled to claim the refund of service tax as he has not born the incidence of service tax. Therefore, section 12B of the central excise act, 1944 presumes that every person who has paid service tax shall be deemed to have passed on the burden to his client / customer. Section 12B puts a heavy burden on the person claiming refund from the department to prove that the provisions of Section 12B are not applicable on him and he is entitled to get the refund. He has to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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