https://www.taxtmi.com/forum/issue?id=113606 Refunds for tax paid under the reverse charge mechanism can be sought under the Central Excise refund framework applied to service tax; payments made without legal authority during audit are deposits and may not be subject to the regular one year refund limitation. As recipient under reverse charge, the assessee has equivalent rights to claim refund or input credit where payments were not legally required, including claims under the refund rules applicable to service tax and related credit regulations. en-us Wed, 11 Apr 2018 17:09:05 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113606 Refunds for tax paid under the reverse charge mechanism can be sought under the Central Excise refund framework applied to service tax; payments made without legal authority during audit are deposits and may not be subject to the regular one year refund limitation. As recipient under reverse charge, the assessee has equivalent rights to claim refund or input credit where payments were not legally required, including claims under the refund rules applicable to service tax and related credit regulations. Discussion-Forum Service Tax Wed, 11 Apr 2018 17:09:05 +0530 https://www.taxtmi.com/forum/issue?id=113606