https://www.taxtmi.com/caselaws?id=203587 A refund claim under section 11B must be examined on its own merits by first determining whether the service was taxable under the Finance Act, 1994, including the relevance of the service provider's Indian office, the recipient in India and delivery of processed data in India. The claim also requires a proper inquiry into limitation and unjust enrichment, including verification of whether the tax amount was reimbursed. Where these material facts are not properly examined, the matter calls for fresh adjudication after evidence and hearing. en-us Thu, 31 Mar 2011 00:00:00 +0530 Thu, 29 Dec 2011 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203587 A refund claim under section 11B must be examined on its own merits by first determining whether the service was taxable under the Finance Act, 1994, including the relevance of the service provider's Indian office, the recipient in India and delivery of processed data in India. The claim also requires a proper inquiry into limitation and unjust enrichment, including verification of whether the tax amount was reimbursed. Where these material facts are not properly examined, the matter calls for fresh adjudication after evidence and hearing. Case-Laws Service Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203587