Appellant entitled to refund for mistakenly paid service tax; Section 11B of Central Excise Act, 1944, not applicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund - Bar of limitation - appellant was not required to pay service tax but they paid the service tax wrongly - provisions of Section 11B of the Central Excise Act, 1944 are not applicable - AT....