https://www.taxtmi.com/caselaws?id=268446 The appellate authority allowed the appeal, granting the appellant a refund of Rs. 2,57,675 for excess service tax deposited. The lower appellate authority ruled in favor of the appellant on the limitation issue, finding the refund claim timely. Despite arguments on unjust enrichment and passing on the tax burden, it was established that the excess amount deposited was refundable as it was not passed on. The appellant's pre-deposit exceeded the assessed liability, warranting the refund. en-us Tue, 18 Aug 2015 00:00:00 +0530 Thu, 26 Nov 2015 06:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268446 The appellate authority allowed the appeal, granting the appellant a refund of Rs. 2,57,675 for excess service tax deposited. The lower appellate authority ruled in favor of the appellant on the limitation issue, finding the refund claim timely. Despite arguments on unjust enrichment and passing on the tax burden, it was established that the excess amount deposited was refundable as it was not passed on. The appellant's pre-deposit exceeded the assessed liability, warranting the refund. Case-Laws Service Tax Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268446