https://www.taxtmi.com/caselaws?id=377999 The Tribunal upheld the rejection of a refund claim for service tax paid under a mistake of law, amounting to &8377; 5,17,749/-, as it was filed beyond the one-year statutory period under Section 11B of the Central Excise Act, 1944. Despite arguments citing exceptions for refund claims arising from a mistake of law, the Tribunal relied on the precedent set by the Supreme Court in the Mafatlal Industries case, emphasizing that refunds are impermissible if filed beyond the prescribed limit in Section 11B. The appeal was dismissed, confirming the rejection of the refund claim by the Commissioner of CGST & Central Excise. en-us Wed, 03 Apr 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377999 The Tribunal upheld the rejection of a refund claim for service tax paid under a mistake of law, amounting to &8377; 5,17,749/-, as it was filed beyond the one-year statutory period under Section 11B of the Central Excise Act, 1944. Despite arguments citing exceptions for refund claims arising from a mistake of law, the Tribunal relied on the precedent set by the Supreme Court in the Mafatlal Industries case, emphasizing that refunds are impermissible if filed beyond the prescribed limit in Section 11B. The appeal was dismissed, confirming the rejection of the refund claim by the Commissioner of CGST & Central Excise. Case-Laws Service Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377999