https://www.taxtmi.com/caselaws?id=430723 The tribunal allowed the appeal, determining that the purchased flats and shops constituted a "building" under entry 13(c) of Notification No. 25/2012-ST, granting the appellant eligibility for exemption. The tribunal upheld the timeliness of the refund claim and dismissed the unjust enrichment argument. The decision favored the appellant, affirming their entitlement to the claimed exemption. en-us Thu, 27 Oct 2022 00:00:00 +0530 Fri, 25 Nov 2022 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430723 The tribunal allowed the appeal, determining that the purchased flats and shops constituted a "building" under entry 13(c) of Notification No. 25/2012-ST, granting the appellant eligibility for exemption. The tribunal upheld the timeliness of the refund claim and dismissed the unjust enrichment argument. The decision favored the appellant, affirming their entitlement to the claimed exemption. Case-Laws Service Tax Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430723