Limitation period of Sec 11B does not apply for claiming re-credit of excess service tax paid

(Arising out of Order‐in‐Original No. V/S‐II/HLC/HC/GTL/52/ passed by the Commissioner of Service Tax II, Mumbai) Brief Facts of the case: The appellant (Assessee Company) is a registered company under the category of Business Auxiliary Services. Chennai Network Infrastructure Ltd. (CNIL), having a registered office at Navi Mumbai and is engaged in providing similar services. Both the appellant and CNIL sought merger in the name of GTL Infrastructure Ltd. Consequently, they filed petitions before the respective High Courts (Mumbai and Madras) seeking sanction of scheme of merger with th...