Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]

By Kalyani B. Nair - On June 27, 2023 6:30 pm - 2 mins read

Claim for Refund - Tax - Mistake of Service Tax Law - Central Excise Act - CESTAT - Taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Claim for refund, even where tax has been paid under mistake of service tax law to be decided upon under Section 11B of Central Excise Act, 1944. The appellant, M/s. GAIL India Ltd, was registered with the Service Tax…

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