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2020 (1) TMI 431 - CESTAT KOLKATARefund claim - amount deposited under a mistake of law - applicability of time limitation - Section 11B of the Central Excise Act, 1944 - HELD THAT:- One has to see is whether the amount paid by the assessee under a mistaken notion was payable or not. In other words, if the assessee had not paid those amounts, the authority could not have demanded from the assessee to make such payment. In other words, the department lacked authority to levy and collect such tax. In case, the department was to demand such payment, the assessee could have challenged it as unconstitutional and without authority of law. 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. Reliance can be placed in the case of MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT]. Refund allowed - appeal allowed - decided in favor of appellant.
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