Doctrine of unjust enrichment restricts service tax refunds unless claimant proves they bore the tax burden; procedural and time limits apply. Refund of service tax follows specified Central Excise provisions extended to service tax, permitting repayment where tax was overpaid, provisionally paid, paid under protest, or arises from export/SEZ transactions. Claimants must prove they bore the incidence of service tax and file in duplicate with Form R to the correct jurisdiction, supplying evidentiary support. Time limits generally require filing within one year from the relevant date, with exceptions for payments made under protest and certain favourable orders. The doctrine of unjust enrichment prevents recovery by persons who passed the burden on, subject to stated exceptions, and interest is payable on delayed refunds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Doctrine of unjust enrichment restricts service tax refunds unless claimant proves they bore the tax burden; procedural and time limits apply.
Refund of service tax follows specified Central Excise provisions extended to service tax, permitting repayment where tax was overpaid, provisionally paid, paid under protest, or arises from export/SEZ transactions. Claimants must prove they bore the incidence of service tax and file in duplicate with Form R to the correct jurisdiction, supplying evidentiary support. Time limits generally require filing within one year from the relevant date, with exceptions for payments made under protest and certain favourable orders. The doctrine of unjust enrichment prevents recovery by persons who passed the burden on, subject to stated exceptions, and interest is payable on delayed refunds.
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