𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗠𝗶𝘀𝘁𝗮𝗸𝗲𝗻𝗹𝘆 𝗣𝗮𝗶𝗱 𝗔𝗺𝗼𝘂𝗻𝘁𝘀 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗨𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟭𝗕 📢 The Tribunal held: "The limitation period under Section 11B does not apply to refunds of mistakenly paid amounts, and provisions on 'Unjust Enrichment' are also not applicable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Bansal Biscuits Private Limited 𝗜𝘀𝘀𝘂𝗲: Whether the refund claim is time-barred under Section 11B, and if unjust enrichment applies?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, a biscuit manufacturer, paid service tax on GTA services under reverse charge but later identified an exemption under Notification No. 25/2012-ST and filed for a refund. The claim was rejected as time-barred, and unjust enrichment was also cited.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that payments made under a mistaken belief are exempt from Section 11B’s time limitation, citing previous CESTAT decisions. Unjust enrichment does not apply since the Revenue did not appeal. Consequently, the refund claim was granted, and the appeal was allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Bansal Biscuits Private Limited vs. Commissioner of Central Excise & Service Tax, Patna 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 75363 of 2016 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 17 November 2023 📜 This ruling confirms that mistaken payments are exempt from Section 11B limitations, and unjust enrichment does not apply.