𝗔𝗺𝗶𝘁 𝗕. 𝗪𝗮𝗱𝗵𝘄𝗮𝗻𝗶 𝗩𝘀. 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗧𝗮𝘅, 𝗡𝗮𝘃𝗶 𝗠𝘂𝗺𝗯𝗮𝗶 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "The refund claim cannot be rejected on limitation grounds as the amount paid was not tax but a payment made under a mistake of law."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗜𝘀𝘀𝘂𝗲: Refund claim barred by Section 11B of the Central Excise Act, 1944. 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: Paid Service Tax on a cancelled invoice; refund claim filed on November 29, 2019.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal held that the refund claim is not subject to statutory limitation periods, as the payment was made under a mistake of law.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: Amit B. Wadhwani vs. Commissioner of Central Tax, Navi Mumbai 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 December 2023

📜 This ruling clarifies that payments made under a mistake of law are exempt from limitation periods for refunds.