https://www.taxtmi.com/caselaws?id=401351 Refund of service tax on works contract service is not barred by unjust enrichment where the service recipient bore the tax burden and is identifiable. Applying the principle reflected in Section 11B(2)(e) of the Central Excise Act, the refund must be paid directly to that recipient rather than credited to the Consumer Welfare Fund. The claim had previously been found to be within limitation, and the recipient was entitled to consequential relief, including interest where payment was delayed beyond three months from the refund application. en-us Tue, 01 Dec 2020 00:00:00 +0530 Sat, 05 Dec 2020 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401351 Refund of service tax on works contract service is not barred by unjust enrichment where the service recipient bore the tax burden and is identifiable. Applying the principle reflected in Section 11B(2)(e) of the Central Excise Act, the refund must be paid directly to that recipient rather than credited to the Consumer Welfare Fund. The claim had previously been found to be within limitation, and the recipient was entitled to consequential relief, including interest where payment was delayed beyond three months from the refund application. Case-Laws Service Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401351