https://www.taxtmi.com/caselaws?id=407051 The Court dismissed the writ petition seeking a refund of service tax paid under a mistake of law, as the claim was time-barred under Section 11B of the Central Excise Act, 1944. The Court held that the petitioner should have filed the refund claim within the prescribed period. The petitioner was granted the liberty to join any timely filed refund petition by another party for reconsideration of their entitlement to a refund, with no costs awarded. en-us Wed, 31 Mar 2021 00:00:00 +0530 Wed, 20 Jul 2022 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407051 The Court dismissed the writ petition seeking a refund of service tax paid under a mistake of law, as the claim was time-barred under Section 11B of the Central Excise Act, 1944. The Court held that the petitioner should have filed the refund claim within the prescribed period. The petitioner was granted the liberty to join any timely filed refund petition by another party for reconsideration of their entitlement to a refund, with no costs awarded. Case-Laws Service Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407051