https://www.taxtmi.com/caselaws?id=353572 The Tribunal allowed the appeals filed by the appellants, setting aside the orders denying their refund claim. It held that the excess tax paid by the appellants was not recoverable under the provisions of unjust enrichment or Section 11B of the Act, as the payment at a higher rate was inadvertent. The Tribunal found that the excess amount was not recovered separately from the service recipient and was not legally due, leading to the inapplicability of the bar of unjust enrichment and the limitation period. Consequently, the appellants were granted the refund claim with consequential relief. en-us Thu, 24 Aug 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353572 The Tribunal allowed the appeals filed by the appellants, setting aside the orders denying their refund claim. It held that the excess tax paid by the appellants was not recoverable under the provisions of unjust enrichment or Section 11B of the Act, as the payment at a higher rate was inadvertent. The Tribunal found that the excess amount was not recovered separately from the service recipient and was not legally due, leading to the inapplicability of the bar of unjust enrichment and the limitation period. Consequently, the appellants were granted the refund claim with consequential relief. Case-Laws Service Tax Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353572