Time limit for claiming refund not applicable when Service Tax paid erroneously

Bansal Biscuits Private Limited Vs Commr. of Central Excise & Service Tax (CESTAT Kolkata) The CESTAT, in Kolkata M/s. Bansal Biscuits Private Limited v. Commissioner of Central Excise & Service Tax, Patna [Service Tax Appeal No. 75363 of 2016 dated November 17, 2023] held that time limit prescribed for claiming refund under Section 11B of the Central Excise Act, 1944 (“the CEA”) would not be applicable in cases when Service Tax is paid erroneously. Facts: M/s Bansal Biscuits Private Limited (“the Appellant”) is engaged in the business of manufacturing of Biscuits and is regist...