https://www.taxtmi.com/caselaws?id=384558 The tribunal allowed the appeal, setting aside the order that rejected the refund claim as time-barred. It held that the limitation period does not apply when tax is paid under a mistake. The tribunal also found that the conditions under Rule 6A were fulfilled, considering the payment in Indian currency originating from a foreign group company as paid in convertible foreign currency. Additionally, it ruled that the doctrine of unjust enrichment does not apply to exported services where the service tax element was not collected from the recipient. The appellant was granted relief with any consequential measures. en-us Tue, 13 Aug 2019 00:00:00 +0530 Sat, 17 Aug 2019 06:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384558 The tribunal allowed the appeal, setting aside the order that rejected the refund claim as time-barred. It held that the limitation period does not apply when tax is paid under a mistake. The tribunal also found that the conditions under Rule 6A were fulfilled, considering the payment in Indian currency originating from a foreign group company as paid in convertible foreign currency. Additionally, it ruled that the doctrine of unjust enrichment does not apply to exported services where the service tax element was not collected from the recipient. The appellant was granted relief with any consequential measures. Case-Laws Service Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384558