2018 (7) TMI 401

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....T The appellant is engaged in the export of Information Technology Software services. Under a mistake of law they paid the service tax on the receipts of such services rendered by them to foreign customer. However, on realizing that such service tax was not required to be paid, they filed refund claim on 01.07.2016, seeking refund of service tax amount of Rs. 9,72,458/- erroneously paid during ....

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....he claim is liable to be rejected on the point of time bar. 4. On appreciating the submissions made by both sides, I find that admittedly Section 11 B lays down time within which refund claim can be made by an assessee. The fact that an assessee who claims the refund leads to an inevitable conclusion that such tax/duty was not required to be paid, thus making them to claim the refund of the sam....