https://www.taxtmi.com/caselaws?id=264363 The judgment allowed the appeals, granting relief to the appellant by clarifying that the time limit under Section 11-B of the Central Excise Act, 1944 does not apply to amounts paid under a mistaken belief of service tax liability. The Court relied on established legal principles and case law interpretations, including the precedent set by the Madras High Court, to support its decision. As a result, the appellant's refund claims were accepted, emphasizing that amounts paid but not legally due should not be subject to the time limit for refund claims. en-us Fri, 17 Apr 2015 00:00:00 +0530 Wed, 23 Sep 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264363 The judgment allowed the appeals, granting relief to the appellant by clarifying that the time limit under Section 11-B of the Central Excise Act, 1944 does not apply to amounts paid under a mistaken belief of service tax liability. The Court relied on established legal principles and case law interpretations, including the precedent set by the Madras High Court, to support its decision. As a result, the appellant's refund claims were accepted, emphasizing that amounts paid but not legally due should not be subject to the time limit for refund claims. Case-Laws Service Tax Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264363