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2017 (6) TMI 1141 - CESTAT CHANDIGARHRefund claim - refund of the amount of service tax has been paid by mistake of law, which was otherwise not taxable - time limitation - whether the refund claim which is filed on ground of payment of Service Tax by mistake of law can be granted or not beyond one year under Section 11B of the Central Excise Act? - Held that: - the issue is no longer res integra as decided in the case of MILES INDIA LIMITED Versus ASSISTANT COLLECTOR OF CUSTOMS [1984 (4) TMI 63 - SUPREME COURT OF INDIA], where it was held that the order of the Customs, Excise & Gold (Control) Appellate Tribunal suffers from no infirmity. If really the payment of the duty was under a mistake of law, the appellant may seek recourse to such alternative remedy as it may be advised - appeal dismissed - decided against appellant.
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