Service Tax Refund Denied Over Time Limits and Unjust Enrichment; Clarificatory Circular Doesn't Change Law's Application. https://www.taxtmi.com/highlights?id=35927 Refund of service tax - rejection on the ground of time limitation and unjust enrichment - The Circular is only clarificatory in nature. As such, there is no question of its prospective or retrospective operation. - HC en-us Wed, 16 Aug 2017 10:38:37 +0530 Wed, 16 Aug 2017 10:38:37 +0530 TaxTMI RSS Generator Service Tax Refund Denied Over Time Limits and Unjust Enrichment; Clarificatory Circular Doesn't Change Law's Application. https://www.taxtmi.com/highlights?id=35927 Refund of service tax - rejection on the ground of time limitation and unjust enrichment - The Circular is only clarificatory in nature. As such, there is no question of its prospective or retrospective operation. - HC Highlights Service Tax Wed, 16 Aug 2017 10:38:37 +0530 https://www.taxtmi.com/highlights?id=35927