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

Mistaken tax deposit may be refundable as a deposit, permitting challenge to denial and appeal after adjudication.
Mistaken deposits paid without authority are treated as deposits, not service tax, and therefore limitation under Section 11B should not bar refund claims. The taxpayer must reply to the show cause notice, seek extension if delayed, and await adjudication; appeal lies only from the final adjudicated order to the appellate forum. Failure to reply can lead to ex parte adjudication and weaken the refund claim, while principles of natural justice and documented reasonable grounds for delay should be invoked.