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2019 (12) TMI 185 - AT - Service TaxRefund of Service tax - rejection on the ground that the claim of the appellant was barred by limitation - Section 11B of the Central Excise Act, 1944 - HELD THAT:- The appellant has placed on record the Minutes of Board Meeting of the appellant-corporation held on 28.09.2011 wherein the Board had resolved to pay the Service Tax amount under protest. There is nothing on record nor in the pleadings of the appellant that the same was furnished before the lower authorities. Also, the said document has not at all been discussed anywhere in the orders of both the lower authorities. This assumes importance especially in the light of the fact that the payment appears to have been made not during investigation, but post Order-in-Original but pending adjudication of the first appeal. Further, the Hon’ble jurisdictional High Court in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] has categorically held that even when Service Tax was paid under mistake of law, the period of limitation cannot be invoked to deny the refund. Appeal allowed - decided in favor of appellant.
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