The CESTAT Bench, New Delhi, allowed a series of appeals [M/s Girraj Construction Company & Others vs. CCE, Final Order No. 51743-51764/2025 dated 11.11.2025] filed by various contractors engaged in constructing EWS/LIG houses for Rajasthan Housing Board (RHB). The Tribunal held that the service tax paid by the contractors and the amount deposited by RHB under the Reverse Charge Mechanism was never leviable and paid under mistake of law, which was fully exempt under Notification No. 25/2012-ST. Lower authorities rejected the refund claims of RHB for the reason that the appellants could not file certificate of RHB, whereas show cause notices itself admitted that RHB had deducted from the contractors and deposited 50% of the tax, hence the Tribunal clarified that no additional certificate from RHB can be demanded. Relied upon the earlier judgment in the case of M/s Meenu Builders [2025 (31) CENTAX 356 (Tri.Del)]. The Tribunal further held that Sections 11B and 11BB of the Central Excise Act do not apply to such mistaken payments, making the contractors entitled to complete refund along with 12% interest. All appellants were effectively represented by Advocates Shri Bipin Garg along with Ms. J. Kainaat, whose submissions were accepted by the Tribunal.