https://www.taxtmi.com/caselaws?id=443306 The Tribunal allowed the appeal, overturning the rejection of the refund claim by the lower authorities based on limitation and unjust enrichment. It held that the appellant had borne the tax incidence and was entitled to the refund. The Commissioner (Appeals) was criticized for exceeding the scope of the show cause notice. The Tribunal directed the Adjudicating Authority to disburse the refund within 45 days with interest as per rules. en-us Fri, 15 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443306 The Tribunal allowed the appeal, overturning the rejection of the refund claim by the lower authorities based on limitation and unjust enrichment. It held that the appellant had borne the tax incidence and was entitled to the refund. The Commissioner (Appeals) was criticized for exceeding the scope of the show cause notice. The Tribunal directed the Adjudicating Authority to disburse the refund within 45 days with interest as per rules. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443306