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2017 (10) TMI 448 - AT - Service TaxRefund claim - case of appellant is that service tax paid by them for the amount received from ESIC, service tax is not leviable as the said premises is let out to government organisation - time limitation - whether the refund claim filed by the appellant is hit by limitation or otherwise? - Held that: - it is admitted by both sides that appellant is not required to pay service tax on an amount received as rent from ESIC. Appellant seems to have paid the said amount under mistake of law and has correctly filed an application for refund of the same - Ld. Counsel is correct in referring to the decision of Apex Court in the case of ITC Limited [1993 (7) TMI 75 - SUPREME COURT OF INDIA] wherein their Lodships have settled the law, and held that if any amount is paid which was not payable by the party under the provisions of statute but had in fact paid under mistake of law, the party has to write to recover it that there is corresponding legal obligation on the part of the government to refund excess duty so collected as excess collection in such cases will be without authority of law - refund to be allowed - appeal allowed - decided in favor of appellant.
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