https://www.taxtmi.com/caselaws?id=398306 The Commissioner (Appeals) allowed the refund claim concerning service tax on the cancellation of a flat booking. It was held that as no service was provided due to the cancellation, the tax was refundable under Section 142(5) of the CGST Act, 2017. The time limit for the refund claim was considered from the date of cancellation, not payment, and the doctrine of unjust enrichment was deemed inapplicable as the appellant bore the tax burden. The appeal was allowed with consequential relief, overturning the Adjudicating Authority's decision. en-us Tue, 25 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398306 The Commissioner (Appeals) allowed the refund claim concerning service tax on the cancellation of a flat booking. It was held that as no service was provided due to the cancellation, the tax was refundable under Section 142(5) of the CGST Act, 2017. The time limit for the refund claim was considered from the date of cancellation, not payment, and the doctrine of unjust enrichment was deemed inapplicable as the appellant bore the tax burden. The appeal was allowed with consequential relief, overturning the Adjudicating Authority's decision. Case-Laws GST Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398306