https://www.taxtmi.com/caselaws?id=389302 A refund claim under Section 11B of the Central Excise Act, 1944 was held not to be barred by limitation where the disputed service tax was paid under protest. The assessee relied on a board resolution, the timing of payment after the order-in-original, and the filing of the first appeal to show that the deposit was not voluntary. Binding jurisdictional precedent was applied to hold that payment under protest excludes the limitation bar, and that refund cannot be denied merely because the payment arose from a mistake of law. The refund claim was therefore maintainable with consequential relief according to law. en-us Wed, 04 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389302 A refund claim under Section 11B of the Central Excise Act, 1944 was held not to be barred by limitation where the disputed service tax was paid under protest. The assessee relied on a board resolution, the timing of payment after the order-in-original, and the filing of the first appeal to show that the deposit was not voluntary. Binding jurisdictional precedent was applied to hold that payment under protest excludes the limitation bar, and that refund cannot be denied merely because the payment arose from a mistake of law. The refund claim was therefore maintainable with consequential relief according to law. Case-Laws Service Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389302