https://www.taxtmi.com/caselaws?id=202703 The appeal for a refund of service tax paid prior to February 2007 was rejected by the Commissioner (Appeals) and subsequently by the Appellate Tribunal CESTAT, Bangalore. The rejection was based on the application of the doctrine of unjust enrichment, as the burden of proving that the service tax element was not passed on to customers was not met by the appellants. Additionally, the claim for the period before February 2007 was deemed time-barred under section 11B of the Central Excise Act, 1944. The lack of evidence and failure to follow legal procedures led to the dismissal of the appeal. en-us Wed, 05 Jan 2011 00:00:00 +0530 Thu, 29 Dec 2011 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202703 The appeal for a refund of service tax paid prior to February 2007 was rejected by the Commissioner (Appeals) and subsequently by the Appellate Tribunal CESTAT, Bangalore. The rejection was based on the application of the doctrine of unjust enrichment, as the burden of proving that the service tax element was not passed on to customers was not met by the appellants. Additionally, the claim for the period before February 2007 was deemed time-barred under section 11B of the Central Excise Act, 1944. The lack of evidence and failure to follow legal procedures led to the dismissal of the appeal. Case-Laws Service Tax Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202703