2018 (4) TMI 668

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....This appeal is filed by Revenue against Order-in-Appeal No. PUN-EXCUS-0160-15-16 dated 30/11/2015 passed by the Commissioner of Central Excise (Appeals - I), Pune. 2. Heard both the sides and perused the record. 3. On perusal of the records, it transpires that the issue is regarding refund claim filed by the respondent in respect of service tax paid by mistake. The adjudicating authority rej....

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....is beyond one year from the date of payment, as per the provisions of Section 11B of the Central Excise Act, 1944. He reads the grounds of appeal elaborately and submits that the provisions of Section 11B needs to be followed    5. Learned Counsel submits that the Hon'ble High Court of Bombay in the case of Parijat Construction v, Commissioner of Central Excise, Nashik 2017-TIOL-2....

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.... case as enumerated in Para 2 supra, that the instant case is of payment of service tax by mistake. The Appellant were not liable for payment of Service Tax as they are exempt under Notification No.  12/2012-ST dated 17.3.2012 and 25/2012-ST dated 20.6.2012. However, they paid the service tax on their own volition, by mistake, as submitted by them. On being aware of their mistake, the Appella....