https://www.taxtmi.com/caselaws?id=248555 The CESTAT Mumbai allowed the appeal, overturning the rejection of a refund claim as time-barred. The appellant's erroneous payment of service tax, not required by law, rendered Section 11B of the Central Excise Act, 1944 inapplicable. The tribunal's decision aligned with a precedent from the Madras High Court in a comparable matter. en-us Wed, 19 Mar 2014 00:00:00 +0530 Mon, 16 Jun 2014 08:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248555 The CESTAT Mumbai allowed the appeal, overturning the rejection of a refund claim as time-barred. The appellant's erroneous payment of service tax, not required by law, rendered Section 11B of the Central Excise Act, 1944 inapplicable. The tribunal's decision aligned with a precedent from the Madras High Court in a comparable matter. Case-Laws Service Tax Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248555