https://www.taxtmi.com/manuals?id=188 Refund of service tax follows specified Central Excise provisions extended to service tax, permitting repayment where tax was overpaid, provisionally paid, paid under protest, or arises from export/SEZ transactions. Claimants must prove they bore the incidence of service tax and file in duplicate with Form R to the correct jurisdiction, supplying evidentiary support. Time limits generally require filing within one year from the relevant date, with exceptions for payments made under protest and certain favourable orders. The doctrine of unjust enrichment prevents recovery by persons who passed the burden on, subject to stated exceptions, and interest is payable on delayed refunds. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 02 Aug 2016 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=188 Refund of service tax follows specified Central Excise provisions extended to service tax, permitting repayment where tax was overpaid, provisionally paid, paid under protest, or arises from export/SEZ transactions. Claimants must prove they bore the incidence of service tax and file in duplicate with Form R to the correct jurisdiction, supplying evidentiary support. Time limits generally require filing within one year from the relevant date, with exceptions for payments made under protest and certain favourable orders. The doctrine of unjust enrichment prevents recovery by persons who passed the burden on, subject to stated exceptions, and interest is payable on delayed refunds. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=188