https://www.taxtmi.com/caselaws?id=362968 The HC ruled in favor of the petitioner seeking refund of service tax paid under mistake of law. The court held that Section 11B of the Central Excise Act was not applicable to refund claims where tax was paid without legal liability. Following SC precedent in Union of India v. ITC Ltd., the court determined that refund claims cannot be denied solely on limitation grounds when payment was made under mistake of law. Since Section 11B provisions were inapplicable, its limitation period also did not apply, and general provisions under the Limitation Act 1963 would govern instead. The authorities were directed to consider the refund claim on merits rather than rejecting it on limitation grounds. The appeal was allowed. en-us Thu, 28 Jun 2018 00:00:00 +0530 Mon, 21 Jul 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362968 The HC ruled in favor of the petitioner seeking refund of service tax paid under mistake of law. The court held that Section 11B of the Central Excise Act was not applicable to refund claims where tax was paid without legal liability. Following SC precedent in Union of India v. ITC Ltd., the court determined that refund claims cannot be denied solely on limitation grounds when payment was made under mistake of law. Since Section 11B provisions were inapplicable, its limitation period also did not apply, and general provisions under the Limitation Act 1963 would govern instead. The authorities were directed to consider the refund claim on merits rather than rejecting it on limitation grounds. The appeal was allowed. Case-Laws Service Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362968