https://www.taxtmi.com/article/detailed?id=5942 Refunds of Service Tax require filing in prescribed Form R within the limitation period, with signature, pre receipt and supporting documentary evidence proving the claimant bore the tax incidence and did not pass it on; absent such proof, the doctrine of unjust enrichment bars refund. Administrative practice and judicial decisions insist on factual evidence-such as CA certificates, credit notes, price comparisons, or purchaser admissions-before allowing refunds, while incomplete or late submissions and unsupported assertions are liable to be rejected. Interest and appeal remedies apply where refunds are delayed or denied. en-us Fri, 12 Dec 2014 09:21:34 +0530 Fri, 12 Dec 2014 09:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5942 Refunds of Service Tax require filing in prescribed Form R within the limitation period, with signature, pre receipt and supporting documentary evidence proving the claimant bore the tax incidence and did not pass it on; absent such proof, the doctrine of unjust enrichment bars refund. Administrative practice and judicial decisions insist on factual evidence-such as CA certificates, credit notes, price comparisons, or purchaser admissions-before allowing refunds, while incomplete or late submissions and unsupported assertions are liable to be rejected. Interest and appeal remedies apply where refunds are delayed or denied. Articles Other Topics Fri, 12 Dec 2014 09:21:34 +0530 https://www.taxtmi.com/article/detailed?id=5942