Refund claims filed on Account of Service Tax paid by Mistake, are not governed by time limit specified u/s 11B Central Excise Act: CESTAT [Read Order]

Refund claim of service tax not governed by the time limit specified under section 11B of the Central Excise Act,1944
By Shabna Rahim - On December 5, 2023 10:30 am - 2 mins read
Central Excise Act - CESTAT - Service Tax - Refund claims - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that refund claims filed on account of Service Tax paid by mistake, are not governed by the time limit specified under Section 11B of the Central Excise Act,1944.  Bansal Biscuits Private Limited, the appellant assessee are manufacturer of biscuits and apart…

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