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of <h1>Court Rules Section 11B(1) Limitation Inapplicable for Non-Excise Duty Payments; Refund Claims Can Proceed.</h1> The limitation on refund filing does not apply to amounts paid that are not considered service tax. In the case of M/s Natraj and Venkat Associates, the court held that if the payment is not excise duty, the limitation under Section 11B(1) is inapplicable. This section only pertains to claims for refunds of excise duty and interest. Similarly, in ITC Ltd., the Supreme Court supported the view that excess money collected beyond legal requirements is not covered by the Act's provisions, thus not subject to limitation. Consequently, claims for refunds in such cases can be entertained.
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