https://www.taxtmi.com/caselaws?id=414120 The Appellate Tribunal CESTAT Bangalore set aside the rejection of a refund claim by lower authorities under Notification No.27/2012-CE (NT), citing it as time-barred. Relying on legal precedents, the Tribunal emphasized that payments made under mistaken notions not legally required do not fall under duty or service tax payable, hence not subject to specific limitations. The Tribunal found no justification for the rejection and deemed the order unsustainable, allowing the appeal with consequential benefits, highlighting the obligation of the department to refund excess payments irrespective of statutory limitations. en-us Thu, 21 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 04:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414120 The Appellate Tribunal CESTAT Bangalore set aside the rejection of a refund claim by lower authorities under Notification No.27/2012-CE (NT), citing it as time-barred. Relying on legal precedents, the Tribunal emphasized that payments made under mistaken notions not legally required do not fall under duty or service tax payable, hence not subject to specific limitations. The Tribunal found no justification for the rejection and deemed the order unsustainable, allowing the appeal with consequential benefits, highlighting the obligation of the department to refund excess payments irrespective of statutory limitations. Case-Laws Service Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414120