https://www.taxtmi.com/caselaws?id=445724 CESTAT Kolkata allowed the appeal regarding rejection of service tax refund claim for GTA expenses on food transportation under reverse charge mechanism. The tribunal held that refund claims for service tax paid by mistake are not governed by Section 11B time limits, citing precedents from Karnataka and Madras HCs. The department's objection regarding unjust enrichment was rejected as it was not raised at lower stages nor appealed properly. The tribunal ruled that Section 11B provisions, including unjust enrichment, don't apply to such refund cases where tax was paid erroneously. en-us Fri, 17 Nov 2023 00:00:00 +0530 Sat, 18 Nov 2023 08:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445724 CESTAT Kolkata allowed the appeal regarding rejection of service tax refund claim for GTA expenses on food transportation under reverse charge mechanism. The tribunal held that refund claims for service tax paid by mistake are not governed by Section 11B time limits, citing precedents from Karnataka and Madras HCs. The department's objection regarding unjust enrichment was rejected as it was not raised at lower stages nor appealed properly. The tribunal ruled that Section 11B provisions, including unjust enrichment, don't apply to such refund cases where tax was paid erroneously. Case-Laws Service Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445724