https://www.taxtmi.com/caselaws?id=751860 The appeal under Section 35G of the Central Excise Act, 1944, challenging the refund of service tax paid under a Works Contract, was dismissed. The HC upheld the Tribunal's decision, affirming that the limitation under Section 11B does not apply when tax is paid by mistake of law. The Court referenced prior decisions from various High Courts, including the Delhi and Karnataka HCs, which established that such limitations are inapplicable in cases of mistaken tax payments. Consequently, no substantial question of law was deemed unanswered, and the respondent's refund claim was validated. en-us Mon, 15 Apr 2024 00:00:00 +0530 Sat, 27 Apr 2024 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751860 The appeal under Section 35G of the Central Excise Act, 1944, challenging the refund of service tax paid under a Works Contract, was dismissed. The HC upheld the Tribunal's decision, affirming that the limitation under Section 11B does not apply when tax is paid by mistake of law. The Court referenced prior decisions from various High Courts, including the Delhi and Karnataka HCs, which established that such limitations are inapplicable in cases of mistaken tax payments. Consequently, no substantial question of law was deemed unanswered, and the respondent's refund claim was validated. Case-Laws Service Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751860