https://www.taxtmi.com/caselaws?id=279352 Service tax paid on inward transportation charges, though not legally payable, was held refundable without being governed by the limitation under Section 11B of the Central Excise Act, 1944. The Tribunal followed the Delhi High Court view that a refund claim arising from payment made in the absence of tax liability is not restricted by the statutory time limit applicable to ordinary duty refunds. On that basis, the rejection of the refund as time-barred was set aside and consequential relief followed for the assessee. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279352 Service tax paid on inward transportation charges, though not legally payable, was held refundable without being governed by the limitation under Section 11B of the Central Excise Act, 1944. The Tribunal followed the Delhi High Court view that a refund claim arising from payment made in the absence of tax liability is not restricted by the statutory time limit applicable to ordinary duty refunds. On that basis, the rejection of the refund as time-barred was set aside and consequential relief followed for the assessee. Case-Laws Service Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279352