https://www.taxtmi.com/caselaws?id=363806 The Tribunal allowed the appeal in a case concerning a claim for refund of excess Service Tax paid under the "Reverse Charge Mechanism." The appellant successfully argued that the payment was made under a mistake of law and was not subject to the time limitation under Section 11B of the Central Excise Act, 1944. The Tribunal granted the refund of Rs. 6,57,070 along with interest, holding that the bar of unjust enrichment did not apply as the appellant, being the service recipient, did not pass on the excess payment incidence to another person. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 19 Jul 2018 06:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363806 The Tribunal allowed the appeal in a case concerning a claim for refund of excess Service Tax paid under the "Reverse Charge Mechanism." The appellant successfully argued that the payment was made under a mistake of law and was not subject to the time limitation under Section 11B of the Central Excise Act, 1944. The Tribunal granted the refund of Rs. 6,57,070 along with interest, holding that the bar of unjust enrichment did not apply as the appellant, being the service recipient, did not pass on the excess payment incidence to another person. Case-Laws Central Excise Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363806