Service tax refund procedure: submit Form R with payment proof, supporting documents, declarations and verification for sanction. Application for refund of service tax requires submission of Form R with grounds, supporting documents and particulars of original payment (treasury challan, account current debit, or government payment voucher and invoice), a declaration of no prior claim and non-recovery from others, and an undertaking to repay any erroneously granted rebate; claims are scrutinised and sanctioned by the Central Excise officer, may involve credit to the consumer welfare fund, and are subject to post-audit verification of treasury credit or accounting entries against documentary references.