https://www.taxtmi.com/caselaws?id=288234 The Tribunal allowed the appeal, granting the Appellant a refund of Rs. 12,77,92,894/- as the limitation period under Section 11B did not apply to amounts collected without authority of law. The Tribunal held that duty-free shops' sales to outbound international passengers do not qualify as "export of goods" and emphasized that the Commissioner (Appeals) cannot go beyond the show cause notice. The Tribunal set aside the Commissioner's order, relying on precedents stating that when services are not liable to Service Tax, the limitation period for refunds under Section 11B does not apply. en-us Wed, 14 Aug 2019 00:00:00 +0530 Wed, 27 May 2020 10:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288234 The Tribunal allowed the appeal, granting the Appellant a refund of Rs. 12,77,92,894/- as the limitation period under Section 11B did not apply to amounts collected without authority of law. The Tribunal held that duty-free shops' sales to outbound international passengers do not qualify as "export of goods" and emphasized that the Commissioner (Appeals) cannot go beyond the show cause notice. The Tribunal set aside the Commissioner's order, relying on precedents stating that when services are not liable to Service Tax, the limitation period for refunds under Section 11B does not apply. Case-Laws Service Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288234