Service tax refund

[avneesh kumar]

I person deposited service tax by mistake now he made application to A.CC after 1 year for refund but A.C refused to grant refund on the basis that refund is time barred, plz tell me whether A.C. is wrong or right, there is any case law

AI Summary

Refund Denied as Time-Barred: Debate Over Misclassified Deposit and Appeal Strategy Underway A person mistakenly deposited service tax and sought a refund from the Assistant Commissioner (A.C) after a year, but the request was denied as time-barred. Contributors in the forum argue that the amount deposited is not service tax but a mere deposit, making the time limit inapplicable. They suggest filing an appeal against the A.C's decision and responding to the show cause notice (SCN) even if delayed. It is advised to seek an extension for replying to the SCN, as non-response could weaken the refund claim. The adjudicating authority may proceed based on available evidence if no response is filed.