https://www.taxtmi.com/caselaws?id=335956 The Tribunal upheld the admissibility of the refund claim on merits for a construction services provider, ruling no service tax payable for the disputed period. The appellant's claim was partially credited to the Consumer Welfare Fund due to unjust enrichment, as proof of non-passing of tax burden was lacking. The time limitation under Section 11B was confirmed for refund claims exceeding one year. Both the Revenue and appellant's appeals were disposed of accordingly. en-us Thu, 10 Nov 2016 00:00:00 +0530 Tue, 13 Dec 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335956 The Tribunal upheld the admissibility of the refund claim on merits for a construction services provider, ruling no service tax payable for the disputed period. The appellant's claim was partially credited to the Consumer Welfare Fund due to unjust enrichment, as proof of non-passing of tax burden was lacking. The time limitation under Section 11B was confirmed for refund claims exceeding one year. Both the Revenue and appellant's appeals were disposed of accordingly. Case-Laws Service Tax Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335956