https://www.taxtmi.com/caselaws?id=362660 Service tax paid on an exempt works contract service was treated as paid under a mistake of law, so the refund claim was not barred by limitation under Section 11B of the Central Excise Act, 1944. Following binding precedent, the limitation period applicable to refund claims did not defeat restitution where tax was paid on a non-taxable or exempt activity. The prior view applying Section 11B to reject the claim was held inapplicable on these facts, and the refund rejection was set aside with consequential relief. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362660 Service tax paid on an exempt works contract service was treated as paid under a mistake of law, so the refund claim was not barred by limitation under Section 11B of the Central Excise Act, 1944. Following binding precedent, the limitation period applicable to refund claims did not defeat restitution where tax was paid on a non-taxable or exempt activity. The prior view applying Section 11B to reject the claim was held inapplicable on these facts, and the refund rejection was set aside with consequential relief. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362660