Refund for Mistakenly Paid Duty cannot be denied if claimed within time Prescribed (Section 11B)

JVS Export Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that refund of duty paid under mistake of law cannot be denied when the refund claim is filed within the time prescribed under section 11B of the Central Excise Act, 1944. Facts- The appellants are manufacturers of woven fabrics such as kitchen terry towels, dish cloth etc. They are paying Service Tax under Reverse Charge Mechanism (RCM) on the foreign Agents Commission used for the export of goods. They filed, a refund claim under the provisions of Notification No. 17/2009-ST dated 7.7.2009 on 6.7.2010...