https://www.taxtmi.com/caselaws?id=354904 The Tribunal ruled in favor of the appellant, allowing the appeal and accepting the refund claim despite the limitation under Section 11B of the Central Excise Act. The Tribunal found that the service tax was paid as an advance deposit, not as actual tax, due to a mistaken belief in its applicability to exported services. Citing relevant legal precedents, the Tribunal concluded that the rejection of the refund claim was unsustainable, setting aside the previous order and granting necessary relief to the appellant. en-us Thu, 04 Jan 2018 00:00:00 +0530 Wed, 07 Feb 2018 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354904 The Tribunal ruled in favor of the appellant, allowing the appeal and accepting the refund claim despite the limitation under Section 11B of the Central Excise Act. The Tribunal found that the service tax was paid as an advance deposit, not as actual tax, due to a mistaken belief in its applicability to exported services. Citing relevant legal precedents, the Tribunal concluded that the rejection of the refund claim was unsustainable, setting aside the previous order and granting necessary relief to the appellant. Case-Laws Service Tax Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354904