TMI Blog2022 (9) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... has expressed his opinion as follows:- The limitation prescribed under section 11B of the Excise Act would not be applicable if an amount is paid under a mistaken notion as it was not required to be paid towards any duty/tax. In terms of the opinion expressed by the Learned Third Member, this appeal stands allowed in favour of the appellant assessee. - Service Tax Appeal No. 30781 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 11B of the Central Excise Act will not be applicable as the tax was paid erroneously though eligible to exemption and as such is in the nature of deposit and hence limitation is not attracted as held by Member(Judicial) following the ruling of Hon ble Karnataka High Court in KVR Construction affirmed by Hon ble Supreme Court 2018(14) STR J17. OR Limitation prescribed under section11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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