https://www.taxtmi.com/caselaws?id=435354 The Tribunal allowed the appeal, determining that the Appellant was not liable for Service Tax under reverse charge and paid it mistakenly. The statutory limitation period under Section 11B did not apply to the refund claim, and there was no unjust enrichment as the Service Tax paid did not affect the valuation mechanism of crude oil. Consequently, the Appellant was entitled to a refund of Rs. 27,88,397/- along with interest, as the refund claim was filed within the limitation period outlined in Article 113 of the Limitation Act, 1963. en-us Tue, 14 Mar 2023 00:00:00 +0530 Wed, 01 Nov 2023 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435354 The Tribunal allowed the appeal, determining that the Appellant was not liable for Service Tax under reverse charge and paid it mistakenly. The statutory limitation period under Section 11B did not apply to the refund claim, and there was no unjust enrichment as the Service Tax paid did not affect the valuation mechanism of crude oil. Consequently, the Appellant was entitled to a refund of Rs. 27,88,397/- along with interest, as the refund claim was filed within the limitation period outlined in Article 113 of the Limitation Act, 1963. Case-Laws Service Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435354