https://www.taxtmi.com/caselaws?id=798521 Service tax paid by mistake of law on potable-water pipeline work for a public-welfare project lacks the character of duty, so restrictive refund limitations do not govern restitution. Interest under Section 11BB accrues automatically three months after the original refund application; later implementation documents do not create a fresh claim. Rule 41 permits procedural directions needed to implement a final Tribunal order, and such directions are not appealable under Section 35G. Where money was withheld after a mistaken payment rather than a duty refund, the statutory notified rate need not cap compensatory interest, supporting interest at 9% for prolonged withholding. en-us Tue, 08 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798521 Service tax paid by mistake of law on potable-water pipeline work for a public-welfare project lacks the character of duty, so restrictive refund limitations do not govern restitution. Interest under Section 11BB accrues automatically three months after the original refund application; later implementation documents do not create a fresh claim. Rule 41 permits procedural directions needed to implement a final Tribunal order, and such directions are not appealable under Section 35G. Where money was withheld after a mistaken payment rather than a duty refund, the statutory notified rate need not cap compensatory interest, supporting interest at 9% for prolonged withholding. Case-Laws Central Excise Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798521