https://www.taxtmi.com/caselaws?id=767936 CESTAT Mumbai held that refund of service tax paid on mobilization advance is not barred by limitation period under section 11B of Central Excise Act, 1944. The tribunal distinguished between tax collected on actual service rendered versus advance payments made under mistaken belief. Since no taxable service existed, the payment was classified as advance deposit rather than tax collection. The court ruled that such deposits, similar to personal ledger account toppings, need not comply with section 11B limitations. The original authority's sanction for refund was restored and appeal was allowed. en-us Mon, 24 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767936 CESTAT Mumbai held that refund of service tax paid on mobilization advance is not barred by limitation period under section 11B of Central Excise Act, 1944. The tribunal distinguished between tax collected on actual service rendered versus advance payments made under mistaken belief. Since no taxable service existed, the payment was classified as advance deposit rather than tax collection. The court ruled that such deposits, similar to personal ledger account toppings, need not comply with section 11B limitations. The original authority's sanction for refund was restored and appeal was allowed. Case-Laws Service Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767936