https://www.taxtmi.com/caselaws?id=377212 Service tax paid on ledger maintenance services under a mistaken belief was treated as refundable where no tax was legally due, and such payment could not be retained by the department merely because it had been collected. Applying the stated principle on amounts paid under mistake of fact, the refund was held to fall outside Section 11B of the Central Excise Act, 1944, so limitation under that provision did not defeat the claim. The refund rejection on limitation was therefore set aside. Interest on the refunded amount was declined because the application was not pursued with due promptness after the appellate order. en-us Tue, 05 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377212 Service tax paid on ledger maintenance services under a mistaken belief was treated as refundable where no tax was legally due, and such payment could not be retained by the department merely because it had been collected. Applying the stated principle on amounts paid under mistake of fact, the refund was held to fall outside Section 11B of the Central Excise Act, 1944, so limitation under that provision did not defeat the claim. The refund rejection on limitation was therefore set aside. Interest on the refunded amount was declined because the application was not pursued with due promptness after the appellate order. Case-Laws Service Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377212