https://www.taxtmi.com/caselaws?id=434851 The appeal was dismissed due to non-compliance with procedural requirements, specifically the failure to file a revised ST-3 return within the stipulated period, and the principles established by higher judicial authorities regarding self-assessment and refund claims. The tribunal upheld the lower authorities' decisions, emphasizing the necessity of following prescribed procedures and the doctrine of unjust enrichment. en-us Fri, 03 Mar 2023 00:00:00 +0530 Sat, 04 Mar 2023 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434851 The appeal was dismissed due to non-compliance with procedural requirements, specifically the failure to file a revised ST-3 return within the stipulated period, and the principles established by higher judicial authorities regarding self-assessment and refund claims. The tribunal upheld the lower authorities' decisions, emphasizing the necessity of following prescribed procedures and the doctrine of unjust enrichment. Case-Laws Service Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434851