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TMI Blog2017 (6) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... Act? - Held that: - the issue is no longer res integra as decided in the case of MILES INDIA LIMITED Versus ASSISTANT COLLECTOR OF CUSTOMS [1984 (4) TMI 63 - SUPREME COURT OF INDIA], where it was held that the order of the Customs, Excise & Gold (Control) Appellate Tribunal suffers from no infirmity. If really the payment of the duty was under a mistake of law, the appellant may seek recourse to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not applicable on the said services provided to the school and by mistake of law the appellant had been depositing the tax. The appellant filed a refund claim of ₹ 2,61,440/- on 07.07.2010. The refund claim was filed on the ground that the amount of service tax has been paid by mistake of law, which was otherwise not taxable. 3. Refund claim was rejected by the adjudicating authority o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of CCE (Appeals), Bangalore Vs. KVR Construction-2012 (26)STR 195 (Kar.). 5. Ld. AR reiterated the findings in the order of the Ld. Commissioner (Appeals) and submitted that the case is squarely covered by the judgment of Hon'ble Supreme Court in the case of Miles India Limited Vs. Assistant Collector of Customs - 1987 (30) ELT 641 (S.C.). 6. Heard the parties and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bound by the period of limitation provided therefor under Section 27(1) of the Customs Act, 1962, learned counsel for the Appellant sought leave to withdraw the appeal. We accord their leave to withdraw the appeal but make it clear that the order of the Customs, Excise Gold (Control) Appellate Tribunal suffers from no infirmity. If really the payment of the duty was under a mistake of law, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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