https://www.taxtmi.com/caselaws?id=434848 The Tribunal allowed the appellant's appeals, directing refunds for service tax, krishi kalyan cess, and swachh bharat cess for three periods. The Tribunal held that the limitation under Section 11B of the Central Excise Act did not apply due to tax collection without legal authority. It rejected the principle of unjust enrichment and emphasized compliance with appellate orders, finding the officers in contempt for non-compliance. The Tribunal referred the matter for potential contempt proceedings against the officers and ordered the refunds with interest under Section 11BB of the Excise Act. en-us Tue, 28 Feb 2023 00:00:00 +0530 Sat, 04 Mar 2023 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434848 The Tribunal allowed the appellant's appeals, directing refunds for service tax, krishi kalyan cess, and swachh bharat cess for three periods. The Tribunal held that the limitation under Section 11B of the Central Excise Act did not apply due to tax collection without legal authority. It rejected the principle of unjust enrichment and emphasized compliance with appellate orders, finding the officers in contempt for non-compliance. The Tribunal referred the matter for potential contempt proceedings against the officers and ordered the refunds with interest under Section 11BB of the Excise Act. Case-Laws Service Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434848