2023 (6) TMI 308

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....Engineering Service. During the period July, 2016 to September, 2016 they provided taxable service upon which service tax amount of Rs. 87,750/- was discharged vide challan dated 5.10.2016. However, inadvertently under the impression of non-discharge of the said liability, the appellant again on 13.4.2017 paid the service tax alongwith interest i.e. Rs. 87,750/- + interest Rs. 8228/- (totaling Rs. 95,978/-) for the same period i.e. July, 2016 to September, 2016. On realizing their mistake, the appellant filed refund claim on 21.2.2019 for the said amount of Rs. 95,978/-. According to the department since the refund claim was made after the period of one year from the date of deposit therefore the same is not eligible for refund and accordin....

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....cribed by Section 11B ibid. The Hon'ble High Court of Judicature at Bombay in the matter of Parijat Construction vs. Commissioner, Nashik; 2018 (359)ELT 113 (Bom.) has held that the limitation prescribed u/s. 11B ibid is not applicable to refund claims for Service tax paid under mistake of law. In the present case although there is no mistake of law but it has been paid by mistake as they have already discharged the duty and paid the same again with interest although they were not liable to pay. 4. The Hon'ble High Court of Judicature at Madras in the matter of 3E Infotech vs. CESTAT, Chennai; 2018 (18) G.S.T.L. 410 (Mad.) has also taken a similar view and held that when service tax is paid by mistake, a claim for refund cannot be barred b....