https://www.taxtmi.com/caselaws?id=425212 An amount deposited through GAR challan and promptly intimated as advance service tax under Rule 6(1A) of the Service Tax Rules, 1994 did not retain the character of duty where it was never adjusted against any later tax liability and was not shown as adjusted in the ST-3 returns. The mandatory disclosure and adjustment mechanism under Section 70 of the Finance Act, 1994 was not satisfied, so the payment could not be treated as duty paid for refund purposes. On that basis, the refund claim was not barred by the limitation under Section 11B of the Central Excise Act, 1944 and was allowable. en-us Thu, 14 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 09:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425212 An amount deposited through GAR challan and promptly intimated as advance service tax under Rule 6(1A) of the Service Tax Rules, 1994 did not retain the character of duty where it was never adjusted against any later tax liability and was not shown as adjusted in the ST-3 returns. The mandatory disclosure and adjustment mechanism under Section 70 of the Finance Act, 1994 was not satisfied, so the payment could not be treated as duty paid for refund purposes. On that basis, the refund claim was not barred by the limitation under Section 11B of the Central Excise Act, 1944 and was allowable. Case-Laws Service Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425212