Limitation Period Not Applicable to refund of Service Tax Paid Mistakenly

Ishwar Metal Industries Vs Commissioner, Central Excise and Central Goods & Service Tax (CESTAT Delhi) Limitation period not applicable to refund claim of service tax paid mistakenly The CESTAT, Delhi in M/s Ishwar Metal Industries v. Commissioner, Central Excise and CGST, [Service Tax Appeal No. 51834 of 2018-SM dated January 28, 2022] set aside the order rejecting the refund claim of the assessee for the Service tax paid mistakenly, passed by the Revenue Authority, on the grounds of limitation. Directed the Revenue Department to refund the amount to the assessee along with the interest @...