https://www.taxtmi.com/caselaws?id=268102 The Tribunal allowed the appellant's refund claim for excess service tax paid, amounting to Rs. 17,82,804, as it was a double payment not related to tax liability. The Tribunal held that the initial payment was a deposit, not subject to the time limit under Section 11B of the Central Excise Act, 1944. The principle of unjust enrichment was deemed inapplicable. Consequently, the appeal was allowed, and the impugned orders were set aside, granting the appellant consequential relief. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 11 Jan 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268102 The Tribunal allowed the appellant's refund claim for excess service tax paid, amounting to Rs. 17,82,804, as it was a double payment not related to tax liability. The Tribunal held that the initial payment was a deposit, not subject to the time limit under Section 11B of the Central Excise Act, 1944. The principle of unjust enrichment was deemed inapplicable. Consequently, the appeal was allowed, and the impugned orders were set aside, granting the appellant consequential relief. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268102