TaxTMI 
TaxTMI 
Dear Experts,
Kindly explain the procedure to claim service tax refund from service tax authority. Whether we have to file all relevant documents by manually or through online.
Claiming of Service Tax Refund by Service Exporter
25 Jun 2015 
5 Replies 
5371 Views Asked by
Service tax refund procedure requires prescribed application, proof of non-passing on and departmental review via online filing.
Claiming service tax refund requires filing the prescribed application with the jurisdictional officer, within the limitation period, accompanied by documentary proof that the excess tax was borne by the provider and not passed on to others (doctrine of unjust enrichment). The department reviews the claim and refund requests may be filed electronically via the designated portal where a refund request number is generated. Applicable notifications and CENVAT-related rules set the detailed conditions and procedures for rebate/refund in export-related cases. (AI Summary)
Claiming service tax refund requires filing the prescribed application with the jurisdictional officer, within the limitation period, accompanied by documentary proof that the excess tax was borne by the provider and not passed on to others (doctrine of unjust enrichment). The department reviews the claim and refund requests may be filed electronically via the designated portal where a refund request number is generated. Applicable notifications and CENVAT-related rules set the detailed conditions and procedures for rebate/refund in export-related cases. (AI Summary)