https://www.taxtmi.com/caselaws?id=353226 The Tribunal allowed the appeal, overturning the rejection of the refund claim under Section 11B of the Central Excise Act. It held that the payment made by the appellant was not service tax but an amount paid wrongly, making it refundable. As it was not a service tax amount, Section 11B's time limitation did not apply. The decision underscores the significance of accurately categorizing payments to tax authorities and applying relevant legal provisions appropriately. en-us Thu, 17 Aug 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353226 The Tribunal allowed the appeal, overturning the rejection of the refund claim under Section 11B of the Central Excise Act. It held that the payment made by the appellant was not service tax but an amount paid wrongly, making it refundable. As it was not a service tax amount, Section 11B's time limitation did not apply. The decision underscores the significance of accurately categorizing payments to tax authorities and applying relevant legal provisions appropriately. Case-Laws Service Tax Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353226