Time-limit of one year to file refund claim doesn't apply to amount wrongly paid as 'Service Tax'

Excise & Customs : Section 11B of Central Excise Act, 1944 applies only to amount having colour of 'tax'; amount wrongly paid as 'service tax' without even charge of service tax, does not colour of 'tax' and therefore, time-limit of section 11B would not apply to refund of said amount