Section 38
Refund of service tax, etc., overpaid or erroneously paid
(a)
has overpaid or erroneously paid any service tax, surcharge, penalty, fee or other money; or
(b)
is entitled to the refund under subsection 34(6) or 40(3), may make a claim for refund in the form and manner as determined by the Director General.
(2)
A claim for refund under subsection (1) shall be made to the
Director General within one year from the time—
(a)
such overpayment or erroneous payment occurred; or
(b)
such entitlement of the refund under subsection 34(6)
or 40(3) occurred.
(3)
The Director General may make such refund in respect of the claim under subsection (1) after being satisfied that the person has properly established the claim.
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(4)
The Director General may reduce or disallow any refund due in respect of the claim under subsection (1) to the extent that the refund would unjustly enrich the person referred to in subsection (1).
(5)
A claim for refund under this section shall be supported by such evidence as required by the Director General.