Refund claim - amount deposited under a mistake of law - Period ...

Refund Claim on Mistaken Tax Payment Not Bound by Section 11B Time Limit Due to Lack of Authority to Collect.

January 13, 2020

Case Laws Service Tax AT

Refund claim - amount deposited under a mistake of law - Period of limitation - When once there is lack of authority to demand service tax or excise duty from the assessee, the department lacks authority to levy and collect such amount and the said amount is not “Service Tax” or “Excise duty” and Section 11B of the Act has no application in such cases.

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Refund claim - amount deposited under a mistake of law - Period ...

Refund Claim on Mistaken Tax Payment Not Bound by Section 11B Time Limit Due to Lack of Authority to Collect.

January 13, 2020

Case Laws Service Tax AT

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