https://www.taxtmi.com/caselaws?id=364137 The appeal challenged the rejection of refund claims under Section 11B of the Central Excise Act due to time bar and unjust enrichment. The Tribunal upheld the time limits under Section 11B for all Service Tax refunds, leading to the rejection of the refund claim based on the time bar. However, the rejection based on unjust enrichment was set aside as the appellant demonstrated no collection of Service Tax from passengers, allowing the refund of tax paid within the time limit. Hence, the appeal was partly allowed, overturning the rejection on unjust enrichment grounds. en-us Fri, 20 Jul 2018 00:00:00 +0530 Tue, 24 Jul 2018 08:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364137 The appeal challenged the rejection of refund claims under Section 11B of the Central Excise Act due to time bar and unjust enrichment. The Tribunal upheld the time limits under Section 11B for all Service Tax refunds, leading to the rejection of the refund claim based on the time bar. However, the rejection based on unjust enrichment was set aside as the appellant demonstrated no collection of Service Tax from passengers, allowing the refund of tax paid within the time limit. Hence, the appeal was partly allowed, overturning the rejection on unjust enrichment grounds. Case-Laws Service Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364137