Limitation period prescribed u/s 11B doesn’t apply to amount paid under mistake of law

Oil India Limited Vs CCE & Service Tax Dibrugarh (CESTAT Kolkata) CESTAT Kolkata held that the statutory limitation period prescribed under Section 11B of Central Excise Act would not be applicable to amounts paid under mistake of law. Facts- M/s. OIL India Ltd. (the Appellant) is engaged in the exploration and production of Crude Oil and Natural Gas falling under Chapter 27 of the Central Excise Tariff Act, 1975. The Appellant entered into arrangements with two foreign entities, incorporated abroad for the receipt of certain services. Appellant entered into agreement with National Oilwell...