https://www.taxtmi.com/caselaws?id=431790 The Tribunal ruled in favor of the appellants in a case involving refund claims for service tax paid on works contract services. The Tribunal held that the limitation period under Section 11B does not apply when tax is paid by mistake, following precedent. Additionally, it was determined that the doctrine of unjust enrichment did not apply as the tax amount was not passed on to customers. Consequently, the Tribunal allowed the appeals, setting aside the previous order and granting the appellants a refund. en-us Tue, 20 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431790 The Tribunal ruled in favor of the appellants in a case involving refund claims for service tax paid on works contract services. The Tribunal held that the limitation period under Section 11B does not apply when tax is paid by mistake, following precedent. Additionally, it was determined that the doctrine of unjust enrichment did not apply as the tax amount was not passed on to customers. Consequently, the Tribunal allowed the appeals, setting aside the previous order and granting the appellants a refund. Case-Laws Service Tax Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431790