https://www.taxtmi.com/caselaws?id=423771 The Tribunal allowed the appeal, overturning the rejection of the refund claim. It held that the excess amount deposited was not tax or duty but an amount exceeding the liability, making section 11B of the Central Excise Act, 1944 inapplicable. Referring to precedents like the Mafatlal Industries case, the Tribunal clarified that in cases of unconstitutional tax levies, claimants can seek refunds under different grounds not limited by section 11B. The Commissioner (Appeals) wrongly applied the Mafatlal Industries principles, leading to the reversal of the rejection and granting relief to the appellant. en-us Wed, 08 Jun 2022 00:00:00 +0530 Wed, 15 Jun 2022 09:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423771 The Tribunal allowed the appeal, overturning the rejection of the refund claim. It held that the excess amount deposited was not tax or duty but an amount exceeding the liability, making section 11B of the Central Excise Act, 1944 inapplicable. Referring to precedents like the Mafatlal Industries case, the Tribunal clarified that in cases of unconstitutional tax levies, claimants can seek refunds under different grounds not limited by section 11B. The Commissioner (Appeals) wrongly applied the Mafatlal Industries principles, leading to the reversal of the rejection and granting relief to the appellant. Case-Laws Service Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423771