https://www.taxtmi.com/article/detailed?id=1061 Refunds of service tax require filing Form R with the jurisdictional officer within the limitation period from the relevant date, supported by documentary proof that the tax burden was not passed to another person; the doctrine of unjust enrichment is a mandatory bar. Claims arise from excess payment, assessment adjustments, rectification or exports, and may be adjusted against future liabilities under prescribed conditions. The department must process refunds within the statutory period or pay interest for delay, erroneous refunds attract penalty, and denials are appealable through the administrative appeals process. en-us Sun, 19 Dec 2010 22:53:15 +0530 Mon, 20 Dec 2010 00:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1061 Refunds of service tax require filing Form R with the jurisdictional officer within the limitation period from the relevant date, supported by documentary proof that the tax burden was not passed to another person; the doctrine of unjust enrichment is a mandatory bar. Claims arise from excess payment, assessment adjustments, rectification or exports, and may be adjusted against future liabilities under prescribed conditions. The department must process refunds within the statutory period or pay interest for delay, erroneous refunds attract penalty, and denials are appealable through the administrative appeals process. Articles Service Tax Sun, 19 Dec 2010 22:53:15 +0530 https://www.taxtmi.com/article/detailed?id=1061