Period of limitation u/s 11B doesn’t apply to refund claim filed for taxes paid under mistake

Raheja Regency Cooperative Housing Society ltd. Vs Commissioner of GST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that limitation prescribed under Section 11B of Central Excise Act, 1944 not applicable to refund claims for Service Tax paid under mistake of law. Facts- The Appellant is providing the services under the category of Club or Association Services and is a Society Registered under the provisions of Maharashtra Cooperative Housing Society Act, 1960. They have filed two refund claims on 2.12.2016, one for Rs.7,68,950/- for the period 2014-15 and another for Rs.9,22,795/- f...