https://www.taxtmi.com/caselaws?id=418919 The SC addressed the limitation period for service tax refund claims under Section 11B of the Central Excise Act. The court held that refund claims arising from mistaken payments are not barred by the one-year limitation period. Relying on precedent in KVR Construction, the SC ruled that payments made by mistake do not constitute valid duty, and thus refund claims remain maintainable beyond the standard limitation timeframe. en-us Tue, 22 Feb 2022 00:00:00 +0530 Tue, 06 May 2025 18:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418919 The SC addressed the limitation period for service tax refund claims under Section 11B of the Central Excise Act. The court held that refund claims arising from mistaken payments are not barred by the one-year limitation period. Relying on precedent in KVR Construction, the SC ruled that payments made by mistake do not constitute valid duty, and thus refund claims remain maintainable beyond the standard limitation timeframe. Case-Laws Central Excise Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418919