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REFUND CLAIM IN SERVICE TAX

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 28-9-2015 - The claim for refund may also arise due to rectification of mistake under Section 74, upon finalization of provisional assessment resulting in a refund under Rule 6(6) or excess payment of service tax by assessee entitling him to claim refund or under Rule 6(3) in case of self adjustment. Form R of Central Excise Rules, 1944 is used for claiming refund under Rule 173 S of Central Excise Rules, 1944. It should be submitted to the Assist .....

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ion period of one year from the date of payment of tax. (d) Proof should be submitted that refund will not result in unjust enrichment. (e) Appeal can be preferred against order denying the refund. The refund claim should be backed by adequate documentary evidence(s) of payment of Service Tax, excess payment, refund due etc. The claim should be filed along with all requisite papers and documents and if the same is incomplete, it may not be taken as filed properly. The refund can be granted only .....

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knowledgement due. Circumstances in which refund could be claimed 1. On finalization of provisional assessment [Rule 6(4) of Service Tax Rules, 1994] 2. On making excess payment of Service Tax 3. On rectification of mistake 4. On payment of Service Tax on advance receipts against which service is not provided later [Rule 6(3) of Service Tax Rules, 1994] 5. On payment of service tax under section 73A (surplus amount collected from customer and is refunded to customer after adjustment) 6. In case .....

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Tax to SEZ developers/units to SEZ. Relevant date for computing limitation period of one year Relevant date for ascertaining time limit of one year is as under - Circumstances Relevant date Under normal circumstances Date on which payment of Service Tax was made In case of provisional assessment Date on which adjustment of Service Tax after final assessment was made i.e. date of final assessment In case of person who is not service provider Date on which taxable service was purchased In case of .....

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