https://www.taxtmi.com/article/detailed?id=6458 Refund claims in service tax must be filed in prescribed Form R in duplicate to the appropriate Central Excise officer, signed and pre receipted with a revenue stamp, and supported by documentary proof that tax was paid and that its incidence was not passed on to any other person; the claimant bears the onus to prove absence of unjust enrichment. Claims must be filed within the one year limitation period from the relevant date (generally date of payment), with specified exceptions, and incomplete filings may not be accepted. en-us Mon, 28 Sep 2015 10:18:47 +0530 Mon, 28 Sep 2015 10:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6458 Refund claims in service tax must be filed in prescribed Form R in duplicate to the appropriate Central Excise officer, signed and pre receipted with a revenue stamp, and supported by documentary proof that tax was paid and that its incidence was not passed on to any other person; the claimant bears the onus to prove absence of unjust enrichment. Claims must be filed within the one year limitation period from the relevant date (generally date of payment), with specified exceptions, and incomplete filings may not be accepted. Articles Service Tax Mon, 28 Sep 2015 10:18:47 +0530 https://www.taxtmi.com/article/detailed?id=6458