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2023 (9) TMI 1009 - AT - Service TaxRefund of service tax paid by mistake - applicability of time limitation - Scope of SCN - HELD THAT:- The Hon’ble Karnataka High Court in the case of COMMISSIONER VERSUS KVR CONSTRUCTION [2011 (7) TMI 1334 - SC ORDER] have held that no limitation is applicable for refund of tax paid under mistake. Further, the Larger Bench of this Tribunal has held that under such facts and circumstances, where tax is paid by mistake, no limitation is applicable. Further, admittedly, it is the appellant, who has borne the tax. Admittedly, the appellant have paid the part of tax by challan and part of the tax has been deducted by the Rajasthan Housing Board from their bills, and deposited under RCM. Accordingly, the appellant is entitled to the refund under dispute. Scope of SCN - HELD THAT:- The Commissioner (Appeals) have erred in travelling beyond the scope of show cause notice by observing that RHB may have availed the cenvat credit and further observing that the appellant have not challenged self-assessment, at any point of time and further, where the tax is paid under mistake and the same has been accepted by the Revenue, there is no question of filing appeal against such self-assessment. Moreover, the Revenue have entertained the claim of appellant and adjudicated the same on merits. The impugned order is set aside. The Adjudicating Authority is directed to disburse the refund within a period of 45 days from the date of receipt of copy of this order along with interest as per rules - Appeal allowed.
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