https://www.taxtmi.com/caselaws?id=443387 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the refund claim based on unjust enrichment and limitation grounds. The Tribunal held that the appellant was entitled to the refund as they had borne the tax incidence, emphasizing that there was no need to appeal against self-assessment when tax is paid under mistake and accepted by the Revenue. The Adjudicating Authority was directed to disburse the refund within 45 days along with interest. en-us Thu, 14 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443387 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the refund claim based on unjust enrichment and limitation grounds. The Tribunal held that the appellant was entitled to the refund as they had borne the tax incidence, emphasizing that there was no need to appeal against self-assessment when tax is paid under mistake and accepted by the Revenue. The Adjudicating Authority was directed to disburse the refund within 45 days along with interest. Case-Laws Service Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443387