REFUND OF EXCESS SERVICE TAX - PROVISION UNDER ACT

[Asked by Guest]

My client had deposited service tax of ₹ 7,19,200/- wrongly in the registration number of his wife in 2015

The matter is detected in December 2019 when his wife's case was under Audit. After detection ₹ 7,19,200/- is paid again against his wife's registration and he claimed refund of the excess payment against his registration as he had no subsequent liability against duty.

Whether there is any provision in the law for getting refund of the excess tax.

Please inform how the amount to be refunded if the claim is rejected by the Joint Commissioner in the light of Sec 11B of C.E.Act

AI Summary

Time-bar for tax refund: payment date is the relevant date, audit detection does not extend refund claims.
Claim for refund of excess service tax is governed by the statutory limitation framework which treats the date of payment as the relevant date for triggering the refund period; late detection during audit does not extend the limitation. If the assessing officer denies refund, the claimant may pursue the prescribed statutory appeal within the applicable appeal period from receipt of the order.