https://www.taxtmi.com/caselaws?id=788559 Amounts paid as service tax without legal basis, including payments made by mistake or where no tax was actually due, were treated as deposits rather than tax liabilities. On that basis, the one-year limitation under Section 11B of the Central Excise Act, 1944, applied through Section 83 of the Finance Act, 1994, was held inapplicable to refund claims for such excess payments. Retention of money not payable as tax was found to be without authority of law, and the refund was allowed with interest. The order rejecting refund was set aside in favour of the assessee. en-us Fri, 20 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788559 Amounts paid as service tax without legal basis, including payments made by mistake or where no tax was actually due, were treated as deposits rather than tax liabilities. On that basis, the one-year limitation under Section 11B of the Central Excise Act, 1944, applied through Section 83 of the Finance Act, 1994, was held inapplicable to refund claims for such excess payments. Retention of money not payable as tax was found to be without authority of law, and the refund was allowed with interest. The order rejecting refund was set aside in favour of the assessee. Case-Laws Service Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788559