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2018 (8) TMI 1524 - HC - Service TaxRefund claim - Time Limitation - Did the Tribunal fall into error in holding that only part of the amount claimed by the assessee was refundable and that the other part could not be repaid on account of expiry of limitation under Section 11(B) of the Central Excise Act or Section 27(c) of the Customs Act? Held that:- This court is of the opinion that the CESTAT clearly fell into error - In the present case, levy never applied, a fact conceded by no less than the authority of CBEC - Krishna Carbon Paper Co. [1988 (9) TMI 50 - SUPREME COURT OF INDIA] was a case where principal duty was payable; excess amount had been paid on a mistaken notion with respect to the liability for excess production under a notification which was later discovered to be not correct - the general principle alluded to in Krishna Carbon Paper Co. would apply. The appellant shall be entitled to refund of entire amount with proportionate interest - appeal allowed - decided in favor of appellant.
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