https://www.taxtmi.com/caselaws?id=198041 The HC held that a pre-deposit made involuntarily during a raid, without a lawful liability, is refundable along with interest under Section 11AB, as the principles of unjust enrichment do not apply. The petitioner was entitled to refund of the excess service tax paid and interest, despite no specific statutory provision for interest on delayed refund, relying on precedents affirming that wrongful tax collection must be refunded with interest. The petition was allowed. en-us Mon, 12 Sep 2016 00:00:00 +0530 Wed, 23 Jul 2025 15:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198041 The HC held that a pre-deposit made involuntarily during a raid, without a lawful liability, is refundable along with interest under Section 11AB, as the principles of unjust enrichment do not apply. The petitioner was entitled to refund of the excess service tax paid and interest, despite no specific statutory provision for interest on delayed refund, relying on precedents affirming that wrongful tax collection must be refunded with interest. The petition was allowed. Case-Laws Service Tax Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198041