https://www.taxtmi.com/caselaws?id=4104 The Appellate Tribunal CESTAT, Chennai, allowed the refund claim by M/s. Sudharson Security Bureau (SSB) for service tax paid in the wrong category prior to 16-10-1998, directing the lower authority to refund the tax subject to verification for unjust enrichment. However, the appeal against the rejection of the refund claim for the period 16-10-1998 to 30-9-1999 was dismissed, holding that the tax amount paid in the wrong category was liable to be refunded under Section 11 of the Central Excise Act. The Tribunal also upheld the demand of service tax for a specific period and related penalties, emphasizing the correct application of tax laws and circulars. en-us Tue, 26 Feb 2008 00:00:00 +0530 Tue, 20 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4104 The Appellate Tribunal CESTAT, Chennai, allowed the refund claim by M/s. Sudharson Security Bureau (SSB) for service tax paid in the wrong category prior to 16-10-1998, directing the lower authority to refund the tax subject to verification for unjust enrichment. However, the appeal against the rejection of the refund claim for the period 16-10-1998 to 30-9-1999 was dismissed, holding that the tax amount paid in the wrong category was liable to be refunded under Section 11 of the Central Excise Act. The Tribunal also upheld the demand of service tax for a specific period and related penalties, emphasizing the correct application of tax laws and circulars. Case-Laws Service Tax Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4104