Service Tax refund claims must satisfy Section 11B limitation and unjust enrichment tests before any refund can be granted.

Refund of Service Tax was held to fall within the statutory scheme of Section 11B of the Central Excise Act, so claims had to satisfy both limitation and unjust enrichment requirements. The portion of the refund application filed beyond the prescribed period was not entertainable. For the balance, the assessee's own statement showed that the tax had been collected and deposited at the prescribed rate, indicating that the burden had been passed on. Refund in those circumstances was barred by unjust enrichment, and the refusal of refund was upheld.

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Issues: Whether the refund of Service Tax paid by the assessee was maintainable under Section 11B of the Central Excise Act, and whether the claim was barred by limitation and unjust enrichment.

Analysis: Refund claims relating to Service Tax had to be dealt with by the Central Excise authorities only under the statutory scheme of Section 11B of the Central Excise Act. The portion of the claim filed beyond the prescribed time was therefore not entertainable. As to the portion within limitation, the assessee's own statement showed that the Service Tax had been collected and deposited at the prescribed rate, indicating that the burden had been passed on. Refund in such circumstances would result in unjust enrichment and was barred under Section 11B.

Conclusion: The refund application was rightly rejected as time-barred in part and hit by unjust enrichment for the balance; the refusal of refund is upheld.

Ratio Decidendi: A refund claim for Service Tax is governed by Section 11B of the Central Excise Act, and no refund can be granted where the claim is beyond limitation or where the tax burden has been passed on so as to attract unjust enrichment.

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