Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    SEBI Revamps Cybersecurity Framework with New...     TaxTMI    Government Revokes Import Duty Exemptions Under...     TaxTMI    Customs Notifications Updated: Finance Act 2025...     TaxTMI    New Income Tax Rules 2025 Simplify Return Filing...     TaxTMI    GST Notifications on COVID-19 Deadline Extensions...     TaxTMI    Gold and Silver Import Regulations Updated: 13...     TaxTMI    Government Clarifies Tax Treatment for Co-Insurance...     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Tax Liability After Death: Section 93 Requires...     TaxTMI    Late Fee Clarification for GSTR-9C: Mandatory...     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Tax Exemption for Mysore Palace Board Under Section...     TaxTMI    Travelers Can Carry Limited Agarwood Products...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

The limitation prescribed u/s 11B to be not applicable to refund ...


Section 11B Limitation Period Excludes Service Tax Refunds Due to Legal Errors.

October 16, 2017

Case Laws     Central Excise     HC

The limitation prescribed u/s 11B to be not applicable to refund claims for service tax paid under a mistake of law. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

  2. Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

  3. Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because...

  4. Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994...

  5. Refund of service tax - The appellant has paid the service tax during the period 2011 to 2014 and claimed the refund in the year 2018. The claim has been rejected on the...

  6. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

  7. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

  8. HC ruled that Section 11B of Central Excise Act, 1944 does not strictly apply to service tax refund claims made under mistaken legal interpretation. The court held that...

  9. Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...

  10. CESTAT allowed refund claims for service tax wrongly collected and paid on 'construction of complex' services during September 2008 to May 2010. Following KVR...

  11. Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

  12. Refund of excess tax paid - rejection on the ground of time limitation - only under specific circumstances like “unconstitutionality, illegal levy, mistake of law’’...

  13. Denial of refund of Service Tax - Period of limitation - It is apparent that while the Revenue’s attempt to classify the service provided by the appellant under the...

  14. Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

  15. Refund of excess service tax paid - time limitation - Admittedly Central Goods & Service Tax Act was introduced w.e.f. 1.7.2017 replacing the erstwhile existing Act and...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: TDS Implication on Expensing Off Unrecovered Invoice Amount
F: Developer Liable for GST on Unbooked Flats via Reverse Charge Mechanis...
F: Investment Managers' Carried Interest Faces 18% GST as Service Fee, No...
F: E-invoicing Not Mandatory for Business with 4.5 Crore Sales and Uninvo...
H: Revised ITR-3 Form Introduced for AY 2025-26, Updating Income Tax Fili...
H: SEBI Amends Stock Exchange Rules: Cooling-Off Periods for Directors In...
H: Trustees Now Required to Disclose Litigation and Debt Instrument Risks...
H: Customs Mutual Administrative Assistance Expanded: New Zealand and Mad...
H: RBI Extends Diamond Dollar Account Qualification Period from 2 to 3 Ye...
T: Carbon Credit Income Now Taxed at 10% Flat Rate, Disallowing Deduction...
T: Innovative Patent Royalty Tax Cut: 10% Rate for Indian-Developed Paten...
F: Multi-State Company Navigates Rent Invoice Compliance Under GST Rules ...
T: Unexplained Income Tax Rule Imposes 60% Levy, Blocks Deductions to Pre...
T: New Tax Rules Limit Anonymous Donations for Non-Profits, Requiring Tra...
A: Landmark Ruling: GST and Customs Arrest Powers Require Substantive Evi...
A: Tax Authorities Granted Five-Year Window for Assessment Under CGST Act...
A: Electronic Appeals and Digital Proceedings: GSTAT Streamlines Tax Disp...
A: Digital Transformation of NGO Tax Exemptions: Simplified 10A/10AB Regi...
A: Used Oil Recycling Mandate Requires Producers to Collect, Recycle, and...
A: Spotify Wins Trademark Battle Against 'Potify' App, Blocking Registrat...
A: Battery Producers Must Implement Comprehensive Waste Collection, Recyc...
A: Used Oil Waste Management in India: Comprehensive Legal Framework Bala...
A: India's Plastic Waste Management Rules Mandate Extended Producer Respo...
A: Manufacturers Must Collect and Recycle Vehicle Tyres Under New Extende...
A: Traffic Fine Disputes in India: Empowering Citizens to Challenge Wrong...
A: E-Waste Management in India: Comprehensive Regulatory Framework Promot...
H: Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Proc...
H: Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual...
H: Landmark GST Ruling: Petitioners Win Right to Retroactive ITC Refund R...
H: High Court Quashes Demand Orders for Procedural Irregularities, Mandat...