https://www.taxtmi.com/caselaws?id=358557 The appeal by Revenue against the rejection of a refund claim for service tax paid by mistake was dismissed. The dispute centered on the time limitation for filing the refund claim under Section 11B of the Central Excise Act. The first appellate authority ruled in favor of the respondent, citing previous judgments that exempted service tax paid under a mistake of law from the limitation period. As the appellant was not liable for service tax under the relevant notifications, the refund was granted, and the decision was upheld without interference. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358557 The appeal by Revenue against the rejection of a refund claim for service tax paid by mistake was dismissed. The dispute centered on the time limitation for filing the refund claim under Section 11B of the Central Excise Act. The first appellate authority ruled in favor of the respondent, citing previous judgments that exempted service tax paid under a mistake of law from the limitation period. As the appellant was not liable for service tax under the relevant notifications, the refund was granted, and the decision was upheld without interference. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358557