https://www.taxtmi.com/caselaws?id=439983 The appellant's refund claim was initially rejected, citing limitation and unjust enrichment. The Commissioner (Appeals) dropped proceedings against the appellant, which the Revenue challenged but later withdrew. The appellant paid the disputed amount during the appeal and filed a refund claim, contending it was valid due to payment during the appeal. The Revenue argued the payment was post-court decision and not refundable. The court found the appellant not liable when the proceedings were dropped, leading to refund entitlement as no demand was sustainable. The appeal was allowed, setting aside the previous order. en-us Tue, 06 Jun 2023 00:00:00 +0530 Fri, 07 Jul 2023 07:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439983 The appellant's refund claim was initially rejected, citing limitation and unjust enrichment. The Commissioner (Appeals) dropped proceedings against the appellant, which the Revenue challenged but later withdrew. The appellant paid the disputed amount during the appeal and filed a refund claim, contending it was valid due to payment during the appeal. The Revenue argued the payment was post-court decision and not refundable. The court found the appellant not liable when the proceedings were dropped, leading to refund entitlement as no demand was sustainable. The appeal was allowed, setting aside the previous order. Case-Laws Service Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439983