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2019 (3) TMI 1233 - HC - Service TaxRefund claim - time limitation - section 11B of CEA - It is the case of the Revenue that the claim of refund made by the petitioner has to be considered only under Section 11B of the Act - Held that:- The refund claimed not being made within the time prescribed under Section 11B of the Act, the petitioner is not entitled to the relief sought for. The settled principle of law is mere payment of tax made by the respondent under the mistaken notion would neither validate the nature of payment nor the nature of transaction. The controversy in the present case involves around the applicability of Section 11B of the Act to the facts of the present case - In the KVR Construction, [2012 (7) TMI 22 - KARNATAKA HIGH COURT], the Division Bench of this Court has categorically observed that when once there was no compulsion or duty cast to pay the service tax, the amount paid by petitioner under mistaken notion, would not be a duty or “service tax” payable in law. Once it is not payable in law there was no authority for the department to retain such amount which would otherwise be outside the purview of Section 11B of the Act. Respondent No.2 is directed to process and sanction the refund of tax of ₹ 2,19,196/- in an expedite manner, in any event, within an outer limit of eight weeks from the date of receipt of certified copy of this order - petition allowed.
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