https://www.taxtmi.com/caselaws?id=342317 The Tribunal held that the rejection of the refund claim was unjustified as the limitation under Section 11B does not apply to amounts paid under mistake. It was established that the tax burden was not passed on to the educational institutions, thus rejecting the unjust enrichment argument. The impugned order was set aside, and the appeals were allowed with consequential reliefs, if any. en-us Fri, 03 Mar 2017 00:00:00 +0530 Mon, 01 May 2017 08:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342317 The Tribunal held that the rejection of the refund claim was unjustified as the limitation under Section 11B does not apply to amounts paid under mistake. It was established that the tax burden was not passed on to the educational institutions, thus rejecting the unjust enrichment argument. The impugned order was set aside, and the appeals were allowed with consequential reliefs, if any. Case-Laws Service Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342317