https://www.taxtmi.com/caselaws?id=348735 The Tribunal ruled in favor of the appellant, holding that the limitation under Section 11B of the Central Excise Act, 1944, should not apply to the refund claims as the appellant was not required to pay service tax under the reverse charge mechanism. The Tribunal emphasized that when an amount not liable to be paid is paid, the provisions of Section 11B do not get attracted. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Tue, 05 Sep 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348735 The Tribunal ruled in favor of the appellant, holding that the limitation under Section 11B of the Central Excise Act, 1944, should not apply to the refund claims as the appellant was not required to pay service tax under the reverse charge mechanism. The Tribunal emphasized that when an amount not liable to be paid is paid, the provisions of Section 11B do not get attracted. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Service Tax Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348735