Service tax refunds paid by mistake not limited by Section 11B time limits if tax was never payable.

Service tax refunds paid by mistake not limited by Section 11B time limits if tax was never payable. https://www.taxtmi.com/highlights?id=68779 Refund of service tax paid - amount paid under mistake of law - Period of limitation - The tenor of the jurisprudence on the subject indicates that the limitation prescribed under Section 11B is not applicable to a refund claim in a situation where the concerned tax was never payable by the assessee. - AT en-us Sat, 18 Mar 2023 08:28:20 +0530 Sat, 18 Mar 2023 08:28:20 +0530 TaxTMI RSS Generator Service tax refunds paid by mistake not limited by Section 11B time limits if tax was never payable. https://www.taxtmi.com/highlights?id=68779 Refund of service tax paid - amount paid under mistake of law - Period of limitation - The tenor of the jurisprudence on the subject indicates that the limitation prescribed under Section 11B is not applicable to a refund claim in a situation where the concerned tax was never payable by the assessee. - AT Highlights Service Tax Sat, 18 Mar 2023 08:28:20 +0530 https://www.taxtmi.com/highlights?id=68779