https://www.taxtmi.com/caselaws?id=766136 CESTAT Mumbai held that refund claims for duplicate service tax payments are not subject to time-bar limitations under Section 11B of Central Excise Act, 1944. The appellant paid service tax twice for April-June 2017 period by mistake. The tribunal ruled that duplicate payments lack legal basis as no taxable event exists for second payment. Following precedents from Bansal Biscuits and Swastik Sanitary wares cases, CESTAT determined limitation provisions don't apply to mistaken payments with no legal requirement. The impugned order was set aside and refund allowed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766136 CESTAT Mumbai held that refund claims for duplicate service tax payments are not subject to time-bar limitations under Section 11B of Central Excise Act, 1944. The appellant paid service tax twice for April-June 2017 period by mistake. The tribunal ruled that duplicate payments lack legal basis as no taxable event exists for second payment. Following precedents from Bansal Biscuits and Swastik Sanitary wares cases, CESTAT determined limitation provisions don't apply to mistaken payments with no legal requirement. The impugned order was set aside and refund allowed. Case-Laws Service Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766136