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2019 (4) TMI 481 - CESTAT NEW DELHIRefund of service tax - service tax paid under mistake of law - applicability of provisions of Section 11B of Central Excise Act - Held that:- The limitation period prescribed u/s 11 B of the Central Excise Act is not applicable to the refund claims for service tax paid under mistake of law. As the Section 11 B is applicable only qua the deposit of duty of excise and where the amount is deposited under mistake i.e. due to non-leviability or exemption, the said payment cannot be clothed with the description of duty of excise - Commissioner (Appeals) has committed an error while confirming the findings about the impugned refund to be barred by limitation, in view of Section 11B of Central Excise Act. Principles of natural justice - Held that:- Admittedly the appellant herein is the service recipient and paid, under a mistake, a duty under reverse charge mechanism. Normally, it is the service provider, who has to pay the service tax, as a recipient of services, when it is the obligation of the appellant to discharge the service tax, the question of recovering the same from service provider does not arise. As such, there is no question of the impugned refund to be hit by the issue of unjust enrichment. Appeal allowed - decided in favor of appellant.
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