2019 (12) TMI 1092

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....llant Ms. Tamana Alam, Authorized Representative for the respondent ORDER BIJAY KUMAR: 1. The present appeal is filed against the Order-in-Original dated 11.05.2018 passed by the learned Commissioner (Appeal), Central Goods and Service Tax, Central Excise and Customs, Raipur by which he has allowed the appeal filed by the Department against the Order-in-Original dated 18.12.2017 passed....

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....ppeal before this Tribunal. 2. The facts of the case are that the appellant, M/s is holder of service tax registration No. AAMCA7359MSB001 and rendering the service tax under the reversed charge mechanism for GTA services. The appellant has filed a refund claim for the amount of Rs. 3,71,524/- on 09.10.2017 with the Department on the ground that they have paid service tax on GTA under the rever....

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.... in case of Parijat Construction vs. CCE, Nasik 2018 (359) ELT 113 (Bom), wherein it has been held that limitation prescribed under Section 11B of the Central Excise is not applicable in the case of refund of duty which has been paid under the mistake of law. 5. Learned Advocate draws my attention to the division Bench decision of this Tribunal in case of Ambiance Hospitality Pvt Ltd. vs. CCE, ....

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....ides and also perused the appeal records. 8. The issue before me is to decide as to whether the time limit as prescribed under Section 11B read with provisions of Section 83 of the Finance Act is applicable in this case. Admittedly, the duty in this case has been paid under the mistake of law as the appellant is engaged in transportation of agriculture products, which is rice, that is exempted ....