Whether deposit of service tax before rendering services will be covered under limitation of refund provisions i.e. refund application should be filed with in 1 year of payment of service tax?

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..... mounts, totalling to ₹ 99,383/-, were credited to the Revenue under the Head of Account 0044- Service Tax through TR-6 challans (copies available on record). Those payments were purportedly payments of service tax only. They were payments towards service tax admittedly too, inasmuch as, in the covering letter for the refund claim, the appellant expressly described the claim as one .....

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