https://www.taxtmi.com/caselaws?id=76 Refund of service tax had to be examined under the statutory refund provision made applicable to such payments. The claim was partly filed beyond the prescribed limitation period and was therefore not entertainable to that extent. The remaining amount was treated as service tax collected and deposited by the assessee, showing that the incidence had been passed on. On that basis, refund was barred by the doctrine of unjust enrichment embodied in Section 11B, and the rejection of refund was upheld. en-us Fri, 14 Dec 2001 00:00:00 +0530 Thu, 03 Jul 2008 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76 Refund of service tax had to be examined under the statutory refund provision made applicable to such payments. The claim was partly filed beyond the prescribed limitation period and was therefore not entertainable to that extent. The remaining amount was treated as service tax collected and deposited by the assessee, showing that the incidence had been passed on. On that basis, refund was barred by the doctrine of unjust enrichment embodied in Section 11B, and the rejection of refund was upheld. Case-Laws Service Tax Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76