TaxTMI 
TaxTMI 
2018 (6) TMI 1487
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....ected against Order-in-Appeal No. MUMSVTAX- 002-APP-531-16-17 dated 31.10.2016. 2. None appeared on behalf of the appellant despite notice. 3. On perusal of record, it transpires that the issue lies in a very narrow compass. Therefore the appeal is taken up for disposal even in absence of any representation from the appellant. 4. Heard learned D.R. 5. On perusal of records, it transpires that ....
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....se of Parijat Construction before the Hon'ble High Court of Bombay, reported as 2018 (359) ELT 113 (Bom). In the said case the petitioner - appellant therein had filed refund claim beyond the period of one year on noticing that they are not supposed to pay service tax liability, the view of the Tribunal that provision of Section 11B of Central Excise Act, 1944 would be attracted was set aside by L....
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....ra) relied upon by the Appellate Tribunal has in applying Section 11B, limitation made an exception in case of refund claims where the payment of duty was under a mistake of law. We are of the view that the impugned order is erroneous in that it applies the limitation prescribed under Section 11B of the Act to the present case were admittedly appellant had paid a Service Tax on Commercial or Indus....