https://www.taxtmi.com/caselaws?id=348567 The Tribunal allowed the appeals, determining that the refund claimed was not subject to Section 11B limitations as the amount was not considered tax. The impugned orders were set aside, and the jurisdictional Commissioner was directed to return the deposited amount to the appellant as per law. The judgment was pronounced on 25.08.2017. en-us Fri, 25 Aug 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348567 The Tribunal allowed the appeals, determining that the refund claimed was not subject to Section 11B limitations as the amount was not considered tax. The impugned orders were set aside, and the jurisdictional Commissioner was directed to return the deposited amount to the appellant as per law. The judgment was pronounced on 25.08.2017. Case-Laws Service Tax Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348567