2017 (10) TMI 659 - BOMBAY HIGH COURT

Refund of service tax which was paid under mistake of law - denial on the ground of time limitation - Section 11 B of the CEA, 1944 - whether limitation prescribed under Section 11 B of the said Act applies to a refund claimed in respect of service tax paid under a mistake of law? - Held that: - the issue is no more res-integra - the Division Bench of this Court in Hindustan Cocoa [1994 (6) TMI 18 - HIGH COURT OF JUDICATURE AT BOMBAY] has held that the limitation prescribed under Section 11 B of the said Act to be not applicable to refund claims for service tax paid under a mistake of law.

The impugned order is erroneous in that it applies the limitation prescribed under Section 11 B of the Act to the present case were admittedly Appellant had paid a service tax on Commercial or Industrial Construction Service even though such service is not leviable to service tax - appeal allowed - decided in favor of appellant.