https://www.taxtmi.com/caselaws?id=248057 The appeal was allowed, setting aside the impugned order. The court emphasized the applicability of Section 11C(2) to service tax matters, enabling refund claims within six months of notification issuance. The court found that the appellants were eligible for a refund under this provision, as they had paid service tax on international roaming charges covered by a notification exempting such tax. The court also determined that there was no unjust enrichment as the appellants had not collected service tax separately before a certain period. Consequential relief, if any, was granted to the appellant. en-us Mon, 02 Dec 2013 00:00:00 +0530 Wed, 01 Jul 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248057 The appeal was allowed, setting aside the impugned order. The court emphasized the applicability of Section 11C(2) to service tax matters, enabling refund claims within six months of notification issuance. The court found that the appellants were eligible for a refund under this provision, as they had paid service tax on international roaming charges covered by a notification exempting such tax. The court also determined that there was no unjust enrichment as the appellants had not collected service tax separately before a certain period. Consequential relief, if any, was granted to the appellant. Case-Laws Service Tax Mon, 02 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248057