Refund of excess paid service tax - amount paid under mistake of ...

Court Rules Limitation in Section 11B of Central Excise Act 1944 Doesn't Apply to Service Tax Refund Case.

June 15, 2022

Case Laws Service Tax AT

Refund of excess paid service tax - amount paid under mistake of law - it becomes clear that the amount is not the amount as would have been authorized by law. The adjudicating authority while denying the refund of said excess amount has invoked section 11B of Central Excise Act 1944. - The limitation of section will not be applicable. - AT

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Refund of excess paid service tax - amount paid under mistake of ...

Court Rules Limitation in Section 11B of Central Excise Act 1944 Doesn't Apply to Service Tax Refund Case.

June 15, 2022

Case Laws Service Tax AT

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