Period of limitation not applies to Service tax mistakenly paid

Techno Power Enterprises Private Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata) CESTAT Kolkata held that refund of tax paid under mistake is not barred by period of limitation prescribed under Section 11B of the Central Excise Act. Refund granted to the appellant. Facts- The Appellant filed a claim for refund of service tax on 14.10.2019 on the ground that service tax was wrongly deposited by them on warehousing services provided by them to M/s.Haryana State Co­operative Supply and Marketing Federation Limited, which was squarely covered under the Negative list of services on w...