https://www.taxtmi.com/caselaws?id=762576 The CESTAT Chennai ruled in favor of an individual seeking refund of service tax paid to a Trust under mistake of law. The tribunal held that under Section 11B(1) of CEA 1944, "any person" has wide amplitude and is not confined to the person who collected and deposited the tax. The appellant, being the final consumer who bore the ultimate incidence of tax, was eligible for refund without unjust enrichment concerns. The refund claim was not time-barred as acknowledged by the department. The appellate authority could not examine factual issues suo moto at first appeal stage. Appeal allowed with consequential relief. en-us Tue, 03 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762576 The CESTAT Chennai ruled in favor of an individual seeking refund of service tax paid to a Trust under mistake of law. The tribunal held that under Section 11B(1) of CEA 1944, "any person" has wide amplitude and is not confined to the person who collected and deposited the tax. The appellant, being the final consumer who bore the ultimate incidence of tax, was eligible for refund without unjust enrichment concerns. The refund claim was not time-barred as acknowledged by the department. The appellate authority could not examine factual issues suo moto at first appeal stage. Appeal allowed with consequential relief. Case-Laws Service Tax Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762576