https://www.taxtmi.com/caselaws?id=358556 The Tribunal upheld the first appellate authority's decision, ruling in favor of the respondent. It found that the respondent had paid service tax under a mistaken assumption of liability and that the service tax amount was wrongfully withheld by revenue authorities. The Tribunal held that the refund claim was wrongly rejected on limitation grounds and that there was no unjust enrichment as the refund amount was not passed on to customers. The appeal was dismissed, and the Tribunal cited relevant High Court judgments supporting the respondent's position. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358556 The Tribunal upheld the first appellate authority's decision, ruling in favor of the respondent. It found that the respondent had paid service tax under a mistaken assumption of liability and that the service tax amount was wrongfully withheld by revenue authorities. The Tribunal held that the refund claim was wrongly rejected on limitation grounds and that there was no unjust enrichment as the refund amount was not passed on to customers. The appeal was dismissed, and the Tribunal cited relevant High Court judgments supporting the respondent's position. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358556