https://www.taxtmi.com/caselaws?id=362390 The Tribunal upheld the decision, dismissing the appeal due to the refund claim being time-barred under Section 11B of the Central Excise Act. The principle of unjust enrichment applied as the appellant failed to refund collected service tax to BSNL. The order was issued on 25/5/2018. en-us Fri, 25 May 2018 00:00:00 +0530 Sun, 24 Jun 2018 21:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362390 The Tribunal upheld the decision, dismissing the appeal due to the refund claim being time-barred under Section 11B of the Central Excise Act. The principle of unjust enrichment applied as the appellant failed to refund collected service tax to BSNL. The order was issued on 25/5/2018. Case-Laws Service Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362390