2022 (2) TMI 1170

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....cise<br>Hon'ble the Chief Justice Mr. Indrajit Mahanty And Hon'ble Mr. Justice S.G. Chattopadhyay For the Petitioner : Mr. DJ Saha, Mr. B.N. Majumder, Mr. B.N. Majumder. For the Respondent : Asst SG, Mr. Paramartha Datta, Mr. CGC. ORDER INDRAJIT MAHANTY, C.J. Heard learned counsel for the respective parties. This matter was admitted by this Court by order dated 24.06.2019 referri....

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....tted that the petitioner has not provided any service as defined under section 65B (44) of the Finance Act, 1994 for consideration to the BCCI and it has received fewer grants/donation from the BCCI. It is further averred that the petitioner made an application of refund of service tax which came to be rejected by the learned Assistant Commissioner on the ground of limitation under section 11B of ....

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....als), Bangalore Vs. KVR Construction, reported in 2012(26) S.T.R. 195 (Kar.). In the said judgment, the Hon'ble Karnataka High Court came to the conclusion that section 11B of the Central Excise Act was not applicable to a refund application filed by the petitioner based on mistake of law. The Hon'ble Karnataka High Court fairly held that section 35B(1)(b) was inapplicable. Learned counsel for the....

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....e such an amount as duty if it was not actually payable and paid by mistake. It was further held that writ petition against the order of Commissioner (Appeals) rejecting refund of Service tax paid on exempted services as time-barred, is maintainable and cannot be rejected on the ground of availability of alternate appellate remedy particularly when payment of Service Tax exempted services held not....