https://www.taxtmi.com/caselaws?id=772897 Refund of an unutilised advance deposit towards service tax was held not to be barred by limitation under Section 11B of the Central Excise Act as applied to service tax matters. The amount had been deposited twice, was not adjusted against any tax liability, and did not appear in the relevant return, so it retained the character of an advance deposit or balance in the account current rather than duty paid. Because such a deposit does not become tax until appropriated against liability, the limitation applicable to duty refunds did not apply. The refund claim was therefore allowed. en-us Thu, 20 Mar 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772897 Refund of an unutilised advance deposit towards service tax was held not to be barred by limitation under Section 11B of the Central Excise Act as applied to service tax matters. The amount had been deposited twice, was not adjusted against any tax liability, and did not appear in the relevant return, so it retained the character of an advance deposit or balance in the account current rather than duty paid. Because such a deposit does not become tax until appropriated against liability, the limitation applicable to duty refunds did not apply. The refund claim was therefore allowed. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772897