2022 (9) TMI 844

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..... nt - exemption under Notification no. 25/2012-ST - difference of opinion - matter referred to learned 3rd Member. HELD THAT:- The Third Member has expressed his opinion as follows:- The limitation prescribed under section 11B of the Excise Act would not be applicable if an amount is paid under a mistaken notion as it was not required to be paid towards any duty/tax. In terms of the opinion express .....

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..... tation prescribed under section 11B of the Central Excise Act will not be applicable as the tax was paid erroneously though eligible to exemption and as such is in the nature of deposit and hence limitation is not attracted as held by Member(Judicial) following the ruling of Hon'ble Karnataka High Court in KVR Construction affirmed by Hon'ble Supreme Court 2018(14) STR J17. OR Limitation presc .....

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