2004 (7) TMI 588

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....llant. Shri A. Chopra, JDR, for the Respondent. [Order]. - The appeal arose out of the order of Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority rejecting a refund claim made by the appellant in respect of the excess Service Tax paid. The claim itself was rejected on the ground that it was time barred under Section 11B of the Central Excise Act, ....

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....against such an order. 3. Heard both sides. 4. The Ld. Advocate pleaded that excess payment itself was made as the appellant was not guided properly in the initial stages and was not aware as to whether the tax should be paid on billing basis or before 75 days credit/payments receipt basis. They have paid the excess amounts as indicated above and have come to know that they have ex....