https://www.taxtmi.com/article/detailed?id=10245 Where service tax was not leviable and was paid by mistake, the tribunal treated the payment as a refundable deposit exempt from the ordinary one year limitation for refund claims; finding no unjust enrichment because prices were fixed by competitive bidding and tax was not recovered from the buyer, it set aside the denial and directed cash refund with interest within a prescribed period. en-us Fri, 04 Feb 2022 14:15:01 +0530 Fri, 04 Feb 2022 14:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10245 Where service tax was not leviable and was paid by mistake, the tribunal treated the payment as a refundable deposit exempt from the ordinary one year limitation for refund claims; finding no unjust enrichment because prices were fixed by competitive bidding and tax was not recovered from the buyer, it set aside the denial and directed cash refund with interest within a prescribed period. Articles Service Tax Fri, 04 Feb 2022 14:15:01 +0530 https://www.taxtmi.com/article/detailed?id=10245