Refund of unclaimed service tax in Tran1

[JSW CEMENTLIMITED]

Dear Expert,

Kindly give your valued opinion on the following issue.

We have paid service tax under reverse charge for some old bills pertaining to service tax regime after the due date of tran1 filing. Can we claim refund of such service tax under section 142(3) of CGST Act, 2017.

AI Summary

Company Seeks Service Tax Refund Post-Deadline, Examines Section 142(3) CGST Act; Legal Action Considered Necessary After Rejection. A company inquired about claiming a refund for service tax paid under reverse charge after the due date of Tran1 filing, questioning the applicability of Section 142(3) of the CGST Act, 2017. Responses highlighted the need to demonstrate entitlement under existing laws and suggested that, due to the lack of provisions in GST law for such cases, approaching the High Court might be necessary. However, it was noted that a refund rejection order from the department is needed before pursuing legal action. Another participant shared a similar experience, awaiting a response from the department.