https://www.taxtmi.com/caselaws?id=441725 The Hon'ble High Court directed the appellant to file a refund claim within a specified period, which the appellant missed. The Adjudicating and Appellate Authorities rejected the claim citing limitation. The appellant argued that the limitation should not apply due to the illegal levy of service tax on chit fund transactions. The Authorities maintained their stance, stating the appellant was not a party to the relevant court proceedings. However, the Tribunal disagreed, allowing the appeal and granting the refund, as no unjust enrichment issue was raised. en-us Tue, 27 Jun 2023 00:00:00 +0530 Wed, 16 Aug 2023 08:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441725 The Hon'ble High Court directed the appellant to file a refund claim within a specified period, which the appellant missed. The Adjudicating and Appellate Authorities rejected the claim citing limitation. The appellant argued that the limitation should not apply due to the illegal levy of service tax on chit fund transactions. The Authorities maintained their stance, stating the appellant was not a party to the relevant court proceedings. However, the Tribunal disagreed, allowing the appeal and granting the refund, as no unjust enrichment issue was raised. Case-Laws Service Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441725