https://www.taxtmi.com/caselaws?id=346463 The court quashed the rejection of refund claims totaling Rs. 14,97,334 and Rs. 5,31,607, citing limitation and unjust enrichment. The appellant's argument that the limitation rejection was unjust due to a mistaken belief was supported by relevant judgments. The court clarified that a circular did not impose liability on the appellant. As for the unjust enrichment claim, the court found the rejection lacking reasoning and ordered further investigation. Both refund claims were deemed within limitation, and the Deputy Commissioner was instructed to reassess the claims promptly, allowing the appellant to present their case on unjust enrichment. The appeal was allowed without costs. en-us Tue, 27 Jun 2017 00:00:00 +0530 Mon, 06 Nov 2017 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346463 The court quashed the rejection of refund claims totaling Rs. 14,97,334 and Rs. 5,31,607, citing limitation and unjust enrichment. The appellant's argument that the limitation rejection was unjust due to a mistaken belief was supported by relevant judgments. The court clarified that a circular did not impose liability on the appellant. As for the unjust enrichment claim, the court found the rejection lacking reasoning and ordered further investigation. Both refund claims were deemed within limitation, and the Deputy Commissioner was instructed to reassess the claims promptly, allowing the appellant to present their case on unjust enrichment. The appeal was allowed without costs. Case-Laws Service Tax Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346463