https://www.taxtmi.com/caselaws?id=432645 The Tribunal allowed the appeal, overturning the rejection of the refund claim amounting to Rs. 19,73,966 for Service Tax. The appellant successfully argued that the limitation for refund claims was eliminated under Section 142(3) of the CGST Act. The Tribunal found that the appellant had not enriched unjustly, as evidenced by their actions, and directed the Adjudicating Authority to process the refund within 45 days with interest. However, the claim for Krishi Kalyan Cess and Swachh Bharat Cess was rejected as their transfer under the GST regime was deemed inadmissible. en-us Wed, 04 Jan 2023 00:00:00 +0530 Wed, 11 Jan 2023 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432645 The Tribunal allowed the appeal, overturning the rejection of the refund claim amounting to Rs. 19,73,966 for Service Tax. The appellant successfully argued that the limitation for refund claims was eliminated under Section 142(3) of the CGST Act. The Tribunal found that the appellant had not enriched unjustly, as evidenced by their actions, and directed the Adjudicating Authority to process the refund within 45 days with interest. However, the claim for Krishi Kalyan Cess and Swachh Bharat Cess was rejected as their transfer under the GST regime was deemed inadmissible. Case-Laws Service Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432645