https://www.taxtmi.com/article/detailed?id=139 Section 11B, as applied to service tax, requires refund claims to be filed in Form R within one year from the relevant date (generally date of payment or final assessment date), supported by documentary evidence. Claims arise from excess payment, adjustment, export, rectification or appellate decisions but are disallowed where unjust enrichment or unutilized Cenvat credit exists. Refunds attract compensatory interest for delayed payment and, by amendment, may include refund of interest paid on duties; penalties apply for erroneous refunds and statutory appeal remedies exist against denial. en-us Tue, 19 Aug 2008 00:00:00 +0530 Tue, 10 Jan 2017 12:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=139 Section 11B, as applied to service tax, requires refund claims to be filed in Form R within one year from the relevant date (generally date of payment or final assessment date), supported by documentary evidence. Claims arise from excess payment, adjustment, export, rectification or appellate decisions but are disallowed where unjust enrichment or unutilized Cenvat credit exists. Refunds attract compensatory interest for delayed payment and, by amendment, may include refund of interest paid on duties; penalties apply for erroneous refunds and statutory appeal remedies exist against denial. Articles Service Tax Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=139