2022 (6) TMI 377

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..... t ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant's refund claim of service tax paid on reverse charge mechanism which was otherwise not payable is governed by Section 11B or otherwise. 02. None appeared on behalf of the appellant nor any adjournment request is on record therefore, the appeal is taken up for final disposal on the basis of appeal records. .....

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..... the appellant. I find that the plea of the appellant is that, since the service tax on reverse charge mechanism was not payable by the appellant but the same was paid by mistake therefore, it is not a service tax payment hence, the refund of the said amount is not governed by Section 11B. I find that there is no dispute that whether service tax was payable or not, the appellant have paid the amoun .....

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