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Issues: (i) whether the appellant was entitled to refund of service tax on the ground that the same tax had also been paid by the tenant, and (ii) whether the refund claim was barred by limitation.
Issue (i): whether the appellant was entitled to refund of service tax on the ground that the same tax had also been paid by the tenant.
Analysis: The appellant had discharged the service tax liability on the rental service in the relevant Commissionerate. If the tenant had also paid the same amount in another Commissionerate, such payment was by the tenant and not by the appellant. The two payments arose from internal arrangements between the service provider and the tenant, and any mistaken payment by the tenant could only be claimed by the tenant. The appellant therefore had no enforceable claim for refund on that basis.
Conclusion: The appellant was not entitled to refund on the ground of alleged double payment by the tenant.
Issue (ii): whether the refund claim was barred by limitation.
Analysis: The refund application was filed more than one year after the appellant's payment of service tax. The claim was therefore beyond the statutory period prescribed for refund claims under the governing refund provision as applied to service tax matters.
Conclusion: The refund claim was barred by limitation.
Final Conclusion: The rejection of the refund claim was sustained and the appeal failed on both merits and limitation.
Ratio Decidendi: A refund claim can be maintained only by the person who has made the payment sought to be refunded, and such claim must be filed within the statutory limitation period.
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