https://www.taxtmi.com/caselaws?id=409518 Where service tax was paid on a transaction that was later cancelled and the sale consideration had been refunded to the buyer, the relevant date for limitation was the date of refund of the consideration, not the original tax deposit. The refund application was therefore within the prescribed one-year period and not time-barred. On unjust enrichment, the refund was not denied because the tax amount was not retained as a benefit by the assessee and was liable to be returned to the same buyer. The refund rejection was held unsustainable and refund was directed. en-us Fri, 25 Jun 2021 00:00:00 +0530 Sat, 10 Jul 2021 08:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409518 Where service tax was paid on a transaction that was later cancelled and the sale consideration had been refunded to the buyer, the relevant date for limitation was the date of refund of the consideration, not the original tax deposit. The refund application was therefore within the prescribed one-year period and not time-barred. On unjust enrichment, the refund was not denied because the tax amount was not retained as a benefit by the assessee and was liable to be returned to the same buyer. The refund rejection was held unsustainable and refund was directed. Case-Laws Service Tax Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409518