https://www.taxtmi.com/forum/issue?id=113722 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. en-us Wed, 09 May 2018 15:20:39 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113722 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. Discussion-Forum Service Tax Wed, 09 May 2018 15:20:39 +0530 https://www.taxtmi.com/forum/issue?id=113722