https://www.taxtmi.com/highlights?id=51172 Refund claim - amount deposited under a mistake of law - Period of limitation - When once there is lack of authority to demand service tax or excise duty from the assessee, the department lacks authority to levy and collect such amount and the said amount is not “Service Tax” or “Excise duty” and Section 11B of the Act has no application in such cases. en-us Mon, 13 Jan 2020 07:45:57 +0530 Mon, 13 Jan 2020 07:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51172 Refund claim - amount deposited under a mistake of law - Period of limitation - When once there is lack of authority to demand service tax or excise duty from the assessee, the department lacks authority to levy and collect such amount and the said amount is not “Service Tax” or “Excise duty” and Section 11B of the Act has no application in such cases. Highlights Service Tax Mon, 13 Jan 2020 07:45:57 +0530 https://www.taxtmi.com/highlights?id=51172