https://www.taxtmi.com/caselaws?id=372842 Retrospective exemption under Section 102 of the Finance Act, 1994 made the service tax refundable, and unjust enrichment did not bar crediting the refund to the service recipient because the recipient had borne the tax and authorised the claim on its behalf. The refund was therefore to be released to the recipient's account. The request for refund of interest on delayed tax payment failed because no such claim was made in the refund application, and the interest was otherwise paid when tax was admittedly due at the relevant time. en-us Thu, 29 Nov 2018 00:00:00 +0530 Tue, 01 Jan 2019 06:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372842 Retrospective exemption under Section 102 of the Finance Act, 1994 made the service tax refundable, and unjust enrichment did not bar crediting the refund to the service recipient because the recipient had borne the tax and authorised the claim on its behalf. The refund was therefore to be released to the recipient's account. The request for refund of interest on delayed tax payment failed because no such claim was made in the refund application, and the interest was otherwise paid when tax was admittedly due at the relevant time. Case-Laws Service Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372842