https://www.taxtmi.com/caselaws?id=437437 The appeal filed by the Appellant, seeking a refund of excess service tax paid to HPCL, was dismissed by CESTAT Hyderabad. The claim was rejected due to being time-barred under Section 11B and lacking merit. The Appellant argued the tax was paid under a mistake of law, but the court held that statutory provisions must be followed for refunds unless specific exceptions like unconstitutionality or mistake of law exist. The Appellant's claim did not meet these exceptions, leading to the dismissal of the appeal. en-us Mon, 01 May 2023 00:00:00 +0530 Sat, 06 May 2023 10:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437437 The appeal filed by the Appellant, seeking a refund of excess service tax paid to HPCL, was dismissed by CESTAT Hyderabad. The claim was rejected due to being time-barred under Section 11B and lacking merit. The Appellant argued the tax was paid under a mistake of law, but the court held that statutory provisions must be followed for refunds unless specific exceptions like unconstitutionality or mistake of law exist. The Appellant's claim did not meet these exceptions, leading to the dismissal of the appeal. Case-Laws Service Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437437