The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the limitation prescribed under Section 11B of the Central Excise Act, 1944, is not applicable to refund claims for service tax paid under a mistake of law.The bench of Ajay Sharma (Judicial Member) has observed that the appellant cannot be said to be liable to pay service tax in any way because...
