https://www.taxtmi.com/caselaws?id=391602 Refund paid under protest was treated as non-voluntary where the assessee produced contemporaneous evidence that service tax had been remitted under protest because recipients were not paying tax. On that basis, the proviso to Section 11B excluded the one-year limitation period, so the refund claim was held to be in time. The assessee also showed that the tax had not been collected from customers, which negatived unjust enrichment. The rejection of refund was therefore set aside in favour of the assessee. en-us Mon, 27 Jan 2020 00:00:00 +0530 Mon, 03 Feb 2020 11:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391602 Refund paid under protest was treated as non-voluntary where the assessee produced contemporaneous evidence that service tax had been remitted under protest because recipients were not paying tax. On that basis, the proviso to Section 11B excluded the one-year limitation period, so the refund claim was held to be in time. The assessee also showed that the tax had not been collected from customers, which negatived unjust enrichment. The rejection of refund was therefore set aside in favour of the assessee. Case-Laws Service Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391602