Service Tax Refund Granted for Double Payment as Section 11B Time Limitation Not Applicable to Mistaken Payments

CESTAT allowed refund of service tax paid twice for April-June 2017 period, ruling that limitation under Section 11B of Central Excise Act 1944 does not apply. The Tribunal held that when service tax is paid twice - first legally and second inadvertently - the second payment lacks legal basis as there is no taxable event. Following precedents from Gujarat HC and earlier CESTAT rulings, it was determined that time-bar provisions are inapplicable for amounts paid under mistaken notion where no tax liability existed. The impugned order was set aside and refund claim allowed, as duplicate payment cannot be considered as tax/duty under Section 11B. .....

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