https://www.taxtmi.com/caselaws?id=422648 The Tribunal concluded that the amount of Rs. 4,78,222/- deposited by the appellant was not a duty/tax but a deposit made under a mistaken belief regarding Service Tax liability. As it was not considered a duty/tax, Section 11B of the Central Excise Act was deemed inapplicable. The Tribunal held that the time bar provision under Section 11B could not be invoked for refunds related to deposits made under mistake. Relying on legal precedents, the Tribunal allowed the appeal, granting the refund of Rs. 4,78,222/- to the appellant. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 19 May 2022 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422648 The Tribunal concluded that the amount of Rs. 4,78,222/- deposited by the appellant was not a duty/tax but a deposit made under a mistaken belief regarding Service Tax liability. As it was not considered a duty/tax, Section 11B of the Central Excise Act was deemed inapplicable. The Tribunal held that the time bar provision under Section 11B could not be invoked for refunds related to deposits made under mistake. Relying on legal precedents, the Tribunal allowed the appeal, granting the refund of Rs. 4,78,222/- to the appellant. Case-Laws Service Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422648