https://www.taxtmi.com/caselaws?id=256612 Refund of service tax paid on export of service is not barred by unjust enrichment where the invoices and record show that the tax incidence was not passed on to the overseas customer, and the department fails to prove otherwise. The refund is also within limitation where Section 83 of the Finance Act, 1994 applies Section 11B of the Central Excise Act, 1944 and, in the residuary category, the relevant date is the date of payment of duty. On those facts, the refund claim filed within one year from payment was timely and admissible with consequential relief. en-us Tue, 30 Dec 2014 00:00:00 +0530 Tue, 01 Sep 2015 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256612 Refund of service tax paid on export of service is not barred by unjust enrichment where the invoices and record show that the tax incidence was not passed on to the overseas customer, and the department fails to prove otherwise. The refund is also within limitation where Section 83 of the Finance Act, 1994 applies Section 11B of the Central Excise Act, 1944 and, in the residuary category, the relevant date is the date of payment of duty. On those facts, the refund claim filed within one year from payment was timely and admissible with consequential relief. Case-Laws Service Tax Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256612