Limitation Law not applies to Service Tax Refund Applications where Tax was paid by Mistake

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, tha

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