Service Tax refund

There is no provision under which you can claim refund beyond one year limitation period. Bu if the tax was paid under protest, this limitation is not applicable(Kesoram cement vs CCE)

However, you may consider for adjustment of service tax excess paid or adjustment of service tax received in advance against which no service was provided, against the servie tax liability of subsequent period as per Rule 6(4A) or Rule 6(3) of S.T.Rules, 1994 if otherwise found feasible.