https://www.taxtmi.com/caselaws?id=438734 The High Court ruled that the limitation under Section 11B does not apply to refund claims for service tax paid under a mistake of law. The appellant, who inadvertently paid service tax twice for the same period, was entitled to a refund as the duty had already been discharged. The court highlighted that retaining excess tax paid would violate the Constitution. The Tribunal allowed the appeal, granting the appellant a refund for the inadvertent payment made without any liability. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438734 The High Court ruled that the limitation under Section 11B does not apply to refund claims for service tax paid under a mistake of law. The appellant, who inadvertently paid service tax twice for the same period, was entitled to a refund as the duty had already been discharged. The court highlighted that retaining excess tax paid would violate the Constitution. The Tribunal allowed the appeal, granting the appellant a refund for the inadvertent payment made without any liability. Case-Laws Service Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438734