https://www.taxtmi.com/caselaws?id=430579 The Tribunal allowed the appeal, ruling that the appellant was entitled to a refund of the service tax deposited. The Tribunal held that the service tax paid under a mistake of law was akin to a revenue deposit, not subject to the limitation under Section 11B. Additionally, the doctrine of unjust enrichment was found inapplicable as the appellant bore the tax burden. The Adjudicating Authority was directed to grant the refund within 60 days along with interest under Section 11BB. en-us Tue, 07 Jun 2022 00:00:00 +0530 Mon, 06 Mar 2023 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430579 The Tribunal allowed the appeal, ruling that the appellant was entitled to a refund of the service tax deposited. The Tribunal held that the service tax paid under a mistake of law was akin to a revenue deposit, not subject to the limitation under Section 11B. Additionally, the doctrine of unjust enrichment was found inapplicable as the appellant bore the tax burden. The Adjudicating Authority was directed to grant the refund within 60 days along with interest under Section 11BB. Case-Laws Service Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430579