https://www.taxtmi.com/caselaws?id=767457 CESTAT NEW DELHI allowed the appeal for refund of erroneously collected service tax on SIM card sales. The tribunal held the refund claim was not time-barred as it was filed within one year of the order dropping service tax demand dated 22.07.2021. The court ruled no unjust enrichment occurred since tax was paid after the sale activity and the amount was erroneously collected without actual service tax liability. Absence of ST-3 returns was deemed irrelevant as SIM card sales don't attract service tax liability and the original demand was already nullified by departmental order. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767457 CESTAT NEW DELHI allowed the appeal for refund of erroneously collected service tax on SIM card sales. The tribunal held the refund claim was not time-barred as it was filed within one year of the order dropping service tax demand dated 22.07.2021. The court ruled no unjust enrichment occurred since tax was paid after the sale activity and the amount was erroneously collected without actual service tax liability. Absence of ST-3 returns was deemed irrelevant as SIM card sales don't attract service tax liability and the original demand was already nullified by departmental order. Case-Laws Service Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767457