what is service tax refund form?
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Form R of Central Excise Rules, 1944 is used for claiming refund under rule 173S of Central Excise Rules, 1944. Form R is service tax refund from.
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**SERVICE TAX REFUND FORM**
Form R of Central Excise Rules, 1944 is used for claiming refund under rule 173S of Central Excise Rules, 1944. Form R is service tax refund from.
It should be submitted to the Assistant or Deputy Commissioner of Central Excise, as the case may be. The assessee should prove that the incidence of duty has not been passed on to the buyer or any other person. This restriction of 'unjust enrichment' is applicable to Service Tax also
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