https://www.taxtmi.com/caselaws?id=335748 The Tribunal upheld the rejection of the refund claim for the period before September 2005 due to limitation but allowed a refund of Rs. 1,08,95,273 to the appellant, overturning the rejection based on unjust enrichment. The Tribunal emphasized the importance of scrutinizing documents to establish tax collection and deposit and clarified the circumstances under which unjust enrichment can be invoked. en-us Mon, 31 Oct 2016 00:00:00 +0530 Tue, 05 Sep 2017 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335748 The Tribunal upheld the rejection of the refund claim for the period before September 2005 due to limitation but allowed a refund of Rs. 1,08,95,273 to the appellant, overturning the rejection based on unjust enrichment. The Tribunal emphasized the importance of scrutinizing documents to establish tax collection and deposit and clarified the circumstances under which unjust enrichment can be invoked. Case-Laws Service Tax Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335748