Appellant entitled to refund of excess service tax paid; claim not barred by limitation due to overpayment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of excess service tax paid - It is just that excess amount paid by the assessee and happily accepted by the Revenue without raising any objection, which is being sought by the appellant - the claim for the same could never be barred by limitation.....