TMI BlogRefundX X X X Extracts X X X X X X X X Extracts X X X X ..... tax - Section Subject 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Procedure for filing of refund application / claim Refund application in duplicate must be lodged with the Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be having the jurisdiction over the person claiming refund claim. A copy of the same, need to be marked to Range Superintendent. 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 docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee Date on which he receives the services In case refund due to consequence of judgement, decree, order or direction of appellate authority or any court Date of such judgement, decree, order or direction When time limit does not apply - Time limit does not apply if the service tax and interest, if any has been paid under protest [Filing of an appeal itself is a protest - Hutchison Max Telecom Pvt. Ltd. [2004 (1) TMI 114 - CESTAT, NEW DELHI] - In case the order has been decided in favour of the assessee. - No time limit applies for refund of penalty. F. Doctrine of Unjust Enrichment No person shall be allowed to collect the duty from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - When price was inclusive of all duties and subsequently the price was reduced [ BWL Ltd. 2004 (4) TMI 334 - CESTAT, NEW DELH ] G. Interest payable after three months from the date of application According to section 11BB , if refund is not granted within three months from the date of filing of application of refund then interest shall be payable at the rate of 6%. When the matter goes into appeal / revisions etc. and order is made in favour of appellant, the interest shall be paid for the entire period beyond the three months from the date of original refund application. Refund if amount returned to the service receiver by way of Credit note Refund through credit not has been specifically recognized and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
