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Limitation Law not applies to Service Tax Refund Applications where Tax was paid by Mistake
Case Law Details
- Case Name
- M/s. 3E Infotech Vs Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Madras High Court
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M/s. 3E Infotech Vs Customs (Madras High Court)
we are of the opinion, that when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired. Such a position would be contrary to the law laid down by the Hon’ble Apex Court, and therefore we have no hesitation in holding that the claim of the Assessee for a sum of Rs.4,39,683/- cannot be barred by limitation, and ought to be refunded.
There is no doubt in our minds, that if the Revenue is allowed to keep the excess service tax...
