https://www.taxtmi.com/highlights?id=62061 Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the benefit of exemption - Matter referred to Larger Bench to decide the issue, "Whether refund claim of service tax is maintainable in the absence of any challenge or assessment or self-assessment in appeal or not?" - AT en-us Tue, 22 Feb 2022 10:40:44 +0530 Tue, 22 Feb 2022 10:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62061 Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the benefit of exemption - Matter referred to Larger Bench to decide the issue, "Whether refund claim of service tax is maintainable in the absence of any challenge or assessment or self-assessment in appeal or not?" - AT Highlights Service Tax Tue, 22 Feb 2022 10:40:44 +0530 https://www.taxtmi.com/highlights?id=62061