Service Tax Refund Allowed Despite Expired Limitation Period u/s 11B for Double Payment Made by Mistake.

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....Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired - The refund claims rejected as time barred in these cases cannot be sustained - Refund allowed - AT....