https://www.taxtmi.com/caselaws?id=347872 A refund claim for service tax paid under a mistaken understanding of law remains governed by the statutory refund machinery, including the limitation period under Section 11B of the Central Excise Act as applied to service tax matters. Describing the payment as made under a mistake of law does not exclude the claim from the prescribed time bar. Where the refund application is filed beyond one year, the authorities cannot ignore the statutory limitation, and the claim is not entertainable. en-us Wed, 06 Sep 2017 00:00:00 +0530 Wed, 13 Sep 2017 08:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347872 A refund claim for service tax paid under a mistaken understanding of law remains governed by the statutory refund machinery, including the limitation period under Section 11B of the Central Excise Act as applied to service tax matters. Describing the payment as made under a mistake of law does not exclude the claim from the prescribed time bar. Where the refund application is filed beyond one year, the authorities cannot ignore the statutory limitation, and the claim is not entertainable. Case-Laws Service Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347872