https://www.taxtmi.com/caselaws?id=772814 CESTAT Bangalore held that appellant is entitled to service tax refund of Rs.1,52,17,889/- under Section 103 of Finance Act, 1994, but only for invoices raised between 01.04.2015 and 29.02.2016. Refund of Rs.31,67,199/- for invoices before 01.04.2015 and after 29.02.2016 was denied as services were not rendered during the specified period. The construction contracts qualified as "original works" eligible for refund. However, matter was remanded to adjudicating authority to examine unjust enrichment principles, requiring appellant to submit additional documents proving refund amount was not passed on to others. Appeal disposed off with partial relief granted. en-us Fri, 06 Jun 2025 00:00:00 +0530 Fri, 13 Jun 2025 14:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772814 CESTAT Bangalore held that appellant is entitled to service tax refund of Rs.1,52,17,889/- under Section 103 of Finance Act, 1994, but only for invoices raised between 01.04.2015 and 29.02.2016. Refund of Rs.31,67,199/- for invoices before 01.04.2015 and after 29.02.2016 was denied as services were not rendered during the specified period. The construction contracts qualified as "original works" eligible for refund. However, matter was remanded to adjudicating authority to examine unjust enrichment principles, requiring appellant to submit additional documents proving refund amount was not passed on to others. Appeal disposed off with partial relief granted. Case-Laws Service Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772814