https://www.taxtmi.com/caselaws?id=462774 CESTAT set aside rejection of refund of excess service tax paid by the appellant, holding that the amount paid under a mistaken belief is not "service tax" payable in law and therefore Section 11B limitation does not apply. Relying on jurisdictional HC and prior Tribunal decisions, it held the refund claim is not time-barred. However, CESTAT observed that the adjudicating authority had rejected the claim solely on limitation without examining merits and that the appellant had not adequately correlated each invoice with the alleged excess payment. The matter was remanded to the adjudicating authority to verify the claim on merits and grant refund to the extent of proven excess payment. en-us Wed, 05 Jun 2024 00:00:00 +0530 Wed, 19 Nov 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462774 CESTAT set aside rejection of refund of excess service tax paid by the appellant, holding that the amount paid under a mistaken belief is not "service tax" payable in law and therefore Section 11B limitation does not apply. Relying on jurisdictional HC and prior Tribunal decisions, it held the refund claim is not time-barred. However, CESTAT observed that the adjudicating authority had rejected the claim solely on limitation without examining merits and that the appellant had not adequately correlated each invoice with the alleged excess payment. The matter was remanded to the adjudicating authority to verify the claim on merits and grant refund to the extent of proven excess payment. Case-Laws Service Tax Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462774