Service Tax Refund Claim Shouldn't Be Denied Due to Time Limit if Paid by Mistake of Law, Says Section 11B.

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....Refund of Service Tax - tax deposited on mistake of law - there is no reason to deny the refund claim on the ground of limitation inasmuch as the period of limitation prescribed under Section 11B would not be a bar for the assessee to claim refund of tax paid under mistake - AT....