https://www.taxtmi.com/caselaws?id=349504 Service tax paid under a mistake of law was held refundable because the limitation in Section 11B of the Central Excise Act, 1944 does not apply to such claims. The Bombay High Court treated the issue as settled by earlier Division Bench authority, and held that the Revenue's reliance on Supreme Court precedent was misplaced because that authority recognised an exception for payments made under mistake of law. The refund claim was therefore allowed and the order rejecting it on limitation was set aside. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 21 Jul 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349504 Service tax paid under a mistake of law was held refundable because the limitation in Section 11B of the Central Excise Act, 1944 does not apply to such claims. The Bombay High Court treated the issue as settled by earlier Division Bench authority, and held that the Revenue's reliance on Supreme Court precedent was misplaced because that authority recognised an exception for payments made under mistake of law. The refund claim was therefore allowed and the order rejecting it on limitation was set aside. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349504