https://www.taxtmi.com/caselaws?id=760462 Transitional GST saving provisions protect refund claims arising from service tax paid under the earlier regime, so such claims remain maintainable after GST implementation. The Tribunal treated accrued transitional rights as preserved and noted that limitation cannot be used to defeat the claim where the substantive entitlement survives. The remaining material inquiry is whether the refund is barred by unjust enrichment on the facts, and the matter was remitted for consideration of the claim on merits subject to that issue. en-us Wed, 04 Sep 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760462 Transitional GST saving provisions protect refund claims arising from service tax paid under the earlier regime, so such claims remain maintainable after GST implementation. The Tribunal treated accrued transitional rights as preserved and noted that limitation cannot be used to defeat the claim where the substantive entitlement survives. The remaining material inquiry is whether the refund is barred by unjust enrichment on the facts, and the matter was remitted for consideration of the claim on merits subject to that issue. Case-Laws Service Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760462