https://www.taxtmi.com/caselaws?id=192123 The appellant, engaged in cement manufacturing, sought a refund of service tax paid under reverse charge for clearing and forwarding services, citing a Supreme Court judgment. The refund claim for the period between July 1997 and August 1999 was rejected by lower authorities based on unjust enrichment. Despite a subsequent Supreme Court ruling exempting a specific period from service tax liability, the appellant's failure to challenge earlier decisions led to the rejection of refund claims. The finality of the previous appellate order by the Commissioner (Appeals) prevented the appellant from obtaining refunds despite the change in legal position. en-us Tue, 20 Sep 2016 00:00:00 +0530 Mon, 15 May 2017 13:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192123 The appellant, engaged in cement manufacturing, sought a refund of service tax paid under reverse charge for clearing and forwarding services, citing a Supreme Court judgment. The refund claim for the period between July 1997 and August 1999 was rejected by lower authorities based on unjust enrichment. Despite a subsequent Supreme Court ruling exempting a specific period from service tax liability, the appellant's failure to challenge earlier decisions led to the rejection of refund claims. The finality of the previous appellate order by the Commissioner (Appeals) prevented the appellant from obtaining refunds despite the change in legal position. Case-Laws Service Tax Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192123