Denial of refund based on limitation not justified as department itself acknowledged non-liability

Deepak Pandey Vs Commissioner of Service Tax Service Tax Division (Chhattisgarh High Court) Chhattisgarh High Court held that denial of refund claim on the basis of limitation cannot be justified, since amount during investigation was paid under bona fide belief and particularly, when the Department itself acknowledged non-liability. Accordingly, appeal is allowed. Facts- The appellant/assessee is duly registered with the Service Tax Department. The dispute in the present matter traces its origin to the issuance of a first summons dated 23.01.2016 u/s. 14 of the Central Excise Act, 1944 r.w....