https://www.taxtmi.com/caselaws?id=350665 The Tribunal allowed the appellant's appeal for refund of service tax paid under 'Work Contract Service' without collecting it from the Municipal Corporation. Emphasizing the principle of unjust enrichment, it held that in cases of composite prices inclusive of all duties, there is no unjust enrichment. Refund claims should not be rejected based on time limitations or unjust enrichment. The Tribunal directed the jurisdictional Commissioner to return the deposited amount, stating it as a return of deposit, not a refund of tax. The appellant was granted the refund of the tax amount paid in error. en-us Mon, 25 Sep 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350665 The Tribunal allowed the appellant's appeal for refund of service tax paid under 'Work Contract Service' without collecting it from the Municipal Corporation. Emphasizing the principle of unjust enrichment, it held that in cases of composite prices inclusive of all duties, there is no unjust enrichment. Refund claims should not be rejected based on time limitations or unjust enrichment. The Tribunal directed the jurisdictional Commissioner to return the deposited amount, stating it as a return of deposit, not a refund of tax. The appellant was granted the refund of the tax amount paid in error. Case-Laws Service Tax Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350665