Appellant challenges service tax payment as erroneous, disputes limitation period u/s 11B of Central Excise Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act - AT....