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TMI Blog2018 (2) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... by mistake or in good faith or pressure from the Dept. the said amount shall go to deposit towards Service Tax or duty - Admittedly, in this case, the appellant has paid Service Tax being recipient by mistake therefore, the said amount shall be deposit as Service Tax and the provisions of Sec 11B of the Act is not applicable - refund allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected as time barred as the same are filed beyond one year of the date of payment of Service Tax as prescribed under Sec 11B of the Central Excise Act, 1944. Aggrieved by the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that the sole reason for denial of refund claim is that the decision in the case of Hexacom (I) Ltd - 2003(156) ELT. 357 (Tri Del) has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred the decision of Hexacom (I) Ltd (supra) but the same has not been examined and relied on the decision of the Hon'ble Apex Court on the case of Doaba Co-op Sugar Mills - 1988(37) ELT. 478 (SC). Further, in the case of Monnet International Ltd (supra) this Tribunal has examined the decision of Doaba Co-op Sugar Mills (supra) and thereafter has observed as under : "After hearing both sides at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected by the lower authorities in a mechanical way by following the statutory provisions prescribed under Section 11B of the Central Excise Act, 1944." 7. As the Tribunal has held, if an assessee paid the duty/service tax by mistake or in good faith or pressure from the Dept. the said amount shall go to deposit towards Service Tax or duty. Admittedly, in this case, the appellant has paid Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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