Refund Granted Despite Late Filing: Section 11-B of Excise Act Allows Refund for Mistaken Service Tax Payment Beyond One Year. https://www.taxtmi.com/highlights?id=51127 Refund of service tax - application was filed beyond a period of one year from the date of payment of duty. - when service tax is not leviable, but it is deposited mistakenly by the Appellant, the provisions of section 11-B of the Excise Act relating to limitation would not be applicable en-us Fri, 10 Jan 2020 06:56:01 +0530 Fri, 10 Jan 2020 06:56:01 +0530 TaxTMI RSS Generator Refund Granted Despite Late Filing: Section 11-B of Excise Act Allows Refund for Mistaken Service Tax Payment Beyond One Year. https://www.taxtmi.com/highlights?id=51127 Refund of service tax - application was filed beyond a period of one year from the date of payment of duty. - when service tax is not leviable, but it is deposited mistakenly by the Appellant, the provisions of section 11-B of the Excise Act relating to limitation would not be applicable Highlights Service Tax Fri, 10 Jan 2020 06:56:01 +0530 https://www.taxtmi.com/highlights?id=51127