2021 (2) TMI 512

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....Therefore, the appellant filed present appeal. 2. The brief facts of the case are that the appellant during the period of April to June' 17 filed ST-3 Return on 14.08.2017. Due to cancellation of some of the invoices, the appellant has revised the ST-3 Returns on 21.09.2017. The said ST-3 Return was accepted by the department as no objection was raised. Due to cancellation of some of the invoices the amount of service tax, relevant to those cancelled invoices were paid in excess. In the revised ST-3 Returns an amount of Rs. 1,61,203/- was considered as excess service tax amount which was credited in TRANS-1(under GST Law). The GST department has taken objection and the amount which was transferred in TRANS-1 was reversed along with payme....

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....¢ Pratibha Constn., Engnr. & Contr. (I) P. Ltd.-2011 (22) STR 182 (Tri. Mumbai) • Lancor Holdings Ltd-2020 (43) GSTL 399 (Tri-Chennai) • Fluid Controls Pvt. Ltd-2018 (364) ELT 1041 (Tri.-MUM.) • Josts Engineering Co. Ltd.-2018 (364)ELT 1039 (Tri. Mum.) • National Ceramic Works-2009 (237) ELT 576 (Tri. Ahmd.) • Staunch Natural Resources Pvt. Ltd-2018 (361) ELT 356 (Guj.) • Staunch Natural Resources Pvt. Ltd-2018 (362) ELT A113 (S.C) • R.S.Chemicals-2017 (353)ELT 247 (Tri. All.) • Satya Prakash Builders Pvt. Ltd-2018 (8) GSTL 90 (Tri.-Del.) • REITER INDIA LTD-2018 (363) ELT 1064 (Tri.-Mumbai) • C.C. PATEL & ASSO....

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....red the said excess paid service tax into their TRANS-1 as balance in personal ledger account. Subsequently, on objection raised by the GST department the appellant have reversed the said amount and also paid an interest of Rs. 52,256/- on 27.02.2019. In these peculiar circumstances, I find that since the appellant has transferred the amount of excess paid service tax in the TRANS-1 and same was reversed on 27.02.2019, therefore till the date up to 27.02.2019 there is no cause for claiming refund of this amount. The refund is arising only after the appellant reversed the amount on 27.02.2019. The refund was admittedly filed on 05.04.2019 i.e well within the prescribed time limit of 1 year in terms of section 11B. Therefore, in my considered....