https://www.taxtmi.com/caselaws?id=327152 The Tribunal held that the relevant date for claiming a refund of service tax deposited by the appellant should be from the adjudication order dropping the demand, not the date of deposit. The appellant's argument was supported by applicable judgments, and the refund was deemed not time-barred. The matter was remanded to address the issue of unjust enrichment, which had not been previously considered by the lower authorities. The appeal was allowed, and the case was sent back to the adjudicating authority for further examination. en-us Tue, 12 Apr 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327152 The Tribunal held that the relevant date for claiming a refund of service tax deposited by the appellant should be from the adjudication order dropping the demand, not the date of deposit. The appellant's argument was supported by applicable judgments, and the refund was deemed not time-barred. The matter was remanded to address the issue of unjust enrichment, which had not been previously considered by the lower authorities. The appeal was allowed, and the case was sent back to the adjudicating authority for further examination. Case-Laws Service Tax Tue, 12 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327152