https://www.taxtmi.com/caselaws?id=423536 The case dealt with the applicability of Section 11B concerning a refund claim of service tax paid on reverse charge mechanism. The appellant's argument that the service tax was paid by mistake and not payable was dismissed. The court held that regardless of the tax's payable status, the appellant had paid it as service tax, making the refund claim subject to Section 11B. As the claim was filed after the stipulated one-year period, it was deemed time-barred. The appeal was dismissed, upholding the impugned order. en-us Thu, 27 Jan 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423536 The case dealt with the applicability of Section 11B concerning a refund claim of service tax paid on reverse charge mechanism. The appellant's argument that the service tax was paid by mistake and not payable was dismissed. The court held that regardless of the tax's payable status, the appellant had paid it as service tax, making the refund claim subject to Section 11B. As the claim was filed after the stipulated one-year period, it was deemed time-barred. The appeal was dismissed, upholding the impugned order. Case-Laws Central Excise Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423536