https://www.taxtmi.com/caselaws?id=767716 The Tribunal ruled that DG MAP's refund claim for Service Tax is not barred by limitation, as it was filed within the timeframe directed by the Commissioner (Appeals), which was affirmed by the Calcutta HC. The principle of unjust enrichment does not apply since DG MAP bore the tax burden. Furthermore, DG MAP is entitled to a refund due to the retrospective exemption under Section 102 of the Finance Act, 2016. The Tribunal ordered that the refund be sanctioned to DG MAP within one month from the order's receipt, disposing of the Revenue's appeal. en-us Tue, 18 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 11:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767716 The Tribunal ruled that DG MAP's refund claim for Service Tax is not barred by limitation, as it was filed within the timeframe directed by the Commissioner (Appeals), which was affirmed by the Calcutta HC. The principle of unjust enrichment does not apply since DG MAP bore the tax burden. Furthermore, DG MAP is entitled to a refund due to the retrospective exemption under Section 102 of the Finance Act, 2016. The Tribunal ordered that the refund be sanctioned to DG MAP within one month from the order's receipt, disposing of the Revenue's appeal. Case-Laws Service Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767716