https://www.taxtmi.com/caselaws?id=409051 The Tribunal allowed the appeals, granting the refund of service tax paid through Cenvat Credit and the interest on delayed service tax payments. It was determined that the provision of unjust enrichment did not apply, and the appellants were entitled to refunds based on the retrospective exemption provided by Section 102 of the Finance Act, 1994. The Tribunal clarified that Rule 6 of the Cenvat Credit Rules, 2004 was not applicable in this case, emphasizing that the Cenvat Credit utilized had taken the color of service tax paid and was refundable. en-us Thu, 24 Jun 2021 00:00:00 +0530 Sat, 26 Jun 2021 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409051 The Tribunal allowed the appeals, granting the refund of service tax paid through Cenvat Credit and the interest on delayed service tax payments. It was determined that the provision of unjust enrichment did not apply, and the appellants were entitled to refunds based on the retrospective exemption provided by Section 102 of the Finance Act, 1994. The Tribunal clarified that Rule 6 of the Cenvat Credit Rules, 2004 was not applicable in this case, emphasizing that the Cenvat Credit utilized had taken the color of service tax paid and was refundable. Case-Laws Service Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409051