https://www.taxtmi.com/caselaws?id=267754 The Tribunal upheld the rejection of refund claims in a case concerning liability to pay service tax in construction projects. The appellant's refund claims were denied based on limitation and unjust enrichment. The Tribunal emphasized the appellant's awareness of the non-chargeability of service tax, consistent collection from customers, and the application of the doctrine of unjust enrichment. The Tribunal differentiated a previous case and highlighted statutory limitations on refunds, ultimately dismissing the appeals filed by the appellant. en-us Mon, 07 Sep 2015 00:00:00 +0530 Fri, 13 Nov 2015 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267754 The Tribunal upheld the rejection of refund claims in a case concerning liability to pay service tax in construction projects. The appellant's refund claims were denied based on limitation and unjust enrichment. The Tribunal emphasized the appellant's awareness of the non-chargeability of service tax, consistent collection from customers, and the application of the doctrine of unjust enrichment. The Tribunal differentiated a previous case and highlighted statutory limitations on refunds, ultimately dismissing the appeals filed by the appellant. Case-Laws Service Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267754