https://www.taxtmi.com/caselaws?id=345688 The appellate tribunal upheld the decision of the first appellate authority, granting a partial refund of service tax for the period 21.07.2014 to 31.03.2015, subject to the test of unjust enrichment and Section 11B provisions. The appellant's claim for refund for the financial year 2013-14 was deemed time-barred under Section 11B, while the claim for 2014-15 was accepted. The tribunal found the first appellate authority's decision legally sound and rejected the appeal, affirming the eligibility for the specified refund period. en-us Mon, 10 Jul 2017 00:00:00 +0530 Tue, 01 Aug 2017 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345688 The appellate tribunal upheld the decision of the first appellate authority, granting a partial refund of service tax for the period 21.07.2014 to 31.03.2015, subject to the test of unjust enrichment and Section 11B provisions. The appellant's claim for refund for the financial year 2013-14 was deemed time-barred under Section 11B, while the claim for 2014-15 was accepted. The tribunal found the first appellate authority's decision legally sound and rejected the appeal, affirming the eligibility for the specified refund period. Case-Laws Service Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345688