The Form R application is a crucial document for individuals and entities seeking a refund of excise duty under the Service Tax provisions, specifically mentioned under Rule 173S. This detailed form addresses the Assistant Commissioner of Central Excise and outlines the meticulous process required to claim the refund. The applicant must specify the amount of refund in rupees and provide exhaustive ground(s) for the refund request. Attached to the form should be supporting documents, evidencing the original payment of the excise duty through various methods such as Treasury Challans (e.g., AR1, AR5, AR6), direct debits to accounts, or payments against specific Government Payment (G.P.I.) numbers. Furthermore, the form necessitates a declaration from the claimant that the duty for which a refund is requested has not been passed on to another party, ensuring that there is no double benefit. It also includes a commitment to repay any erroneously issued refunds and confirms the end use of goods on which the excise duty was initially paid. Successful approval and sanction of the claimed refund are followed by detailed procedures for the actual refund process, including Treasury or money order payments, and meticulous post-audit verifications to ensure accuracy and compliance with the Central Excises and Salt Act, 1944. This comprehensive approach underpins the importance of transparency and diligence in the reclaiming of excise duties, emphasizing the government's commitment to consumer welfare while safeguarding against financial discrepancies.
| Question | Answer |
|---|---|
| Form Name | Word Form R |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | form r in word format, excise duty refund form, form r, service tax form r |
FORM R
Application for refund of excise duty (Service
tax)
(Rule 173S)
TO
The Assistant Commissioner,
Central Excise,
Division …………………..
Commissionerate
1.I/We, claim refund of Rs ……………. (Rupees………………………..) on the grounds mentioned hereunder: -
(a)
(b)
(c)
2.I/We enclose the following documents in support of the claim 1.
2.
3.
4.
5.
3.The amount claimed was originally paid by AR1/AR5/AR6/AR7/ AR8/AR9/AR10/DD1/DD2 Treasury Challan No . ..............................
dated ………….. deposited in to ……………. Treasury under the Head of Account
................................. |
miscellaneous receipts/by adjustment in |
account current No . |
............... dated ……………… |
|
OR |
The amount claimed was debited to account current No……………
on ……………… against G.P.I. No …………….. dated ……………
vide entry at Serial No ………….
OR
4.The amount claimed was paid vide G.P.I. No ……………. dated
…………….. and invoice No………….. dated …………… of M/s
…………….
5.The payment of refund may please be made in my/our favour by a
crossed cheque on ……………….. Treasury/by money order at
Government cost.
6.I/We declare that no refund on this account has been claimed/received by me/ us earlier.
7.I/We declare that the duty for which refund has been claimed has not been charged/ realised from any other person and a copy of the pricelist, relevant Gate Pass (Central Excise) like documents and invoices are enclosed.
8.I/We undertake to refund on demand being made within six months
RUSHABH INFOSOFT LTD.
of the date of payment of any rebate erroneously paid to me/us.
9.I/We declare that the goods received by me/us after payment of Central Excise duty for which refund has been claimed has been consumed by me/us as industrial consumer/has been sold in wholesale/ retail.
Dated ....................
Signature and full address of claimant
Received payment
Revenue Stamp (For amounts exceeding Rs. 500.00)
Signature of claimant
Claim of Shri/Messrs …………….. has been scrutinised and found correct.
Refund of Rs………………. (Rupees …………… ) is sanctioned.
Certified that no refund order regarding the sum now in question has previously been passed.
Head of Account
Supdt./A.C. of C.Ex………………
(SANCTIONING
AUTHORITY)
Rs…………….. credited towards consumer welfare fund established under
section 12C of the Central Excises and Salt Act, 1944
Cheque No…………. dated …………..for Rs. …………….. (Rupees
………………..) issued on ................... in (RBI/SBI/ Treasury settlement of
this claim.
A.
C
.
of
C e nt ra l
E x ci s e
...
...
...
..
(F or use of the
RUSHABH INFOSOFT LTD.
C.A.O's
office)
(a)DD1/DD2/AR1/AR5/AR6/AR7/AR8/AR9/AR10/T.C. No……………….dated ………….. Invoice No……..
OR
(b)Debit entry in account No…………….., dated ……………and (ii) Refund has been noted against the original credit under my signature
……………………………….
CAO
RUSHABH INFOSOFT LTD.