https://www.taxtmi.com/caselaws?id=390818 The Tribunal allowed the appeal, setting aside the orders and granting consequential relief. It held that the refund claim was not barred by Section 11B of the Central Excise Act, 1944, as the Service Tax was paid under a mistake of law. The doctrine of unjust enrichment did not apply as the appellant had refunded the tax amount to purchasers. The Tribunal emphasized the importance of following High Court decisions and Supreme Court principles in similar cases. The order was pronounced on 09 January 2020. en-us Thu, 09 Jan 2020 00:00:00 +0530 Sat, 11 Jan 2020 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390818 The Tribunal allowed the appeal, setting aside the orders and granting consequential relief. It held that the refund claim was not barred by Section 11B of the Central Excise Act, 1944, as the Service Tax was paid under a mistake of law. The doctrine of unjust enrichment did not apply as the appellant had refunded the tax amount to purchasers. The Tribunal emphasized the importance of following High Court decisions and Supreme Court principles in similar cases. The order was pronounced on 09 January 2020. Case-Laws Service Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390818