Time limit u/s 11B doesn’t apply to refund of mistakenly paid tax

Rattanindia Power Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Section 11B doesn’t apply to refunds pertains to an amount paid under mistake without any liability.

Facts- That appellant is registered under service tax and are engaged in distribution of electricity during the period from July 2012 to June 2017. The appellant had paid service tax on non air conditioned contract carriage under rent a cab service under rev

Please become a Premium member. If you are already a Premium member, login here to access the full content.