https://www.taxtmi.com/caselaws?id=458314 CESTAT Hyderabad held that Section 11B limitation under Central Excise Act does not apply to refund claims where service tax was paid under mistaken notion, even if amount was not legally payable. The case involved eligibility for exemption under Notification No. 25/2012-ST and interest entitlement on refund from deposit date. Due to difference of opinion among members, matter was referred to Division Bench for final determination of the appeal. en-us Tue, 08 Feb 2022 00:00:00 +0530 Mon, 21 Oct 2024 22:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458314 CESTAT Hyderabad held that Section 11B limitation under Central Excise Act does not apply to refund claims where service tax was paid under mistaken notion, even if amount was not legally payable. The case involved eligibility for exemption under Notification No. 25/2012-ST and interest entitlement on refund from deposit date. Due to difference of opinion among members, matter was referred to Division Bench for final determination of the appeal. Case-Laws Service Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458314