Refund of Tax paid on Export of Services in 2010 to 2011

[Sushil Kumar]

Dear Sir,

Our company has paid service tax on export of services from own pocket with a view that it is taxable. Later on getting clarification our company stopped deposited the tax. in 2012 our company filed application to the department for refund of amount paid erroneously, based on notification no. 11/2005 ST. Now office has passed an order stating that it is time barred case and your application is for rebate not refund. We gave a view that we paid the amount erroneously can not be treated as tax rather it would be treated deposit and time limit of section 11B of Central Excise Act are not applicable. However, he did not accepted our view and passed the order with mentioning his view about why the amount would be treated as deposit but service tax. Office's view was that you filed your claim in under notification 11/2005 which is for rebate. We said there is no other way to file refund claim in our case. Please suggest us with relevant rulings.

AI Summary

Refund of erroneously paid service tax: remedy available under Section 11B despite wrong form filing; appeal advised.
Statutory refund procedure under Section 11B governs repayment of service tax erroneously paid and covers both refunds and rebates; filing under an incorrect notification or form does not automatically disqualify an otherwise admissible claim, and denial on procedural or time-bar grounds should be challenged by appeal to the Commissioner (Appeals) relying on High Court precedents.