Period of limitation for claiming refund of ST excess paid amp; claimed in TRAN-1 to be counted from date of its reversal

EXCISE/ST/VAT : Assessee had paid excess service tax during quarter April to June, 2017 on 5-7-2017 - Assessee under bona fide belief transferred said excess paid service tax into its TRANS-1 - Subsequently, assessee had reversed said amount on 27-2-2019 - Thereafter, it filed a refund application on 5-4-2019 for excess payment made by it

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