https://www.taxtmi.com/caselaws?id=239624 The tribunal ruled in favor of the appellant regarding the refund claim for service tax paid on GTA service. The Commissioner (Appeals) decision to deny the refund claim based on time limitation and unjust enrichment was overturned. The tribunal accepted the appellant's argument that they did not pass on the tax burden to customers, thus unjust enrichment did not apply. Additionally, the tribunal upheld the application of the limitation period under section 11B for refund claims. The appellant was directed to deposit Rs. 25,000 within four weeks for a stay on the pre-deposit of the remaining service tax demand and interest pending appeal finalization. en-us Mon, 17 Jun 2013 00:00:00 +0530 Sat, 16 Nov 2013 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239624 The tribunal ruled in favor of the appellant regarding the refund claim for service tax paid on GTA service. The Commissioner (Appeals) decision to deny the refund claim based on time limitation and unjust enrichment was overturned. The tribunal accepted the appellant's argument that they did not pass on the tax burden to customers, thus unjust enrichment did not apply. Additionally, the tribunal upheld the application of the limitation period under section 11B for refund claims. The appellant was directed to deposit Rs. 25,000 within four weeks for a stay on the pre-deposit of the remaining service tax demand and interest pending appeal finalization. Case-Laws Service Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239624