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

Refund of pre GST service tax requires proof of entitlement under prior law and may be barred by missed transitional filing.
Refund claims for pre GST service tax paid under reverse charge must be shown to have accrued under the pre GST law; omission from the transitional statement alone does not create entitlement. With the TRAN 1 filing window closed, taxpayers face possible rejection for lack of accrual and may file refund applications in the prescribed form or pursue judicial remedies to seek system access or equitable relief after departmental action.