https://www.taxtmi.com/caselaws?id=777844 CESTAT held the appeal allowed, setting aside the Commissioner (Appeals) findings that exceeded the SCNs' scope. It found the service tax was paid under a mistake of law and Section 11B limitation does not bar refund claims where tax was never payable. The Tribunal applied the principle that mere payment does not validate a tax liability and the department cannot retain amounts not lawfully collectible. The impugned order was quashed and the refund claim prevailed. en-us Tue, 02 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777844 CESTAT held the appeal allowed, setting aside the Commissioner (Appeals) findings that exceeded the SCNs' scope. It found the service tax was paid under a mistake of law and Section 11B limitation does not bar refund claims where tax was never payable. The Tribunal applied the principle that mere payment does not validate a tax liability and the department cannot retain amounts not lawfully collectible. The impugned order was quashed and the refund claim prevailed. Case-Laws Service Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777844