https://www.taxtmi.com/caselaws?id=777281 CESTAT ND - AT allowed the appeal and set aside the impugned order, directing cash refund of service tax paid for services not rendered under s.142(5) CGST Act. The Tribunal held s.142(5) overrides the time bar in s.11B(1) of the Central Excise Act, 1944, and refusal on that ground was impermissible where there was no unjust enrichment. Conditions of s.142(9)(b) were satisfied. A new objection about a late revised return could not be raised at appeal. The appellant's election for refund under s.142(5) was upheld. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777281 CESTAT ND - AT allowed the appeal and set aside the impugned order, directing cash refund of service tax paid for services not rendered under s.142(5) CGST Act. The Tribunal held s.142(5) overrides the time bar in s.11B(1) of the Central Excise Act, 1944, and refusal on that ground was impermissible where there was no unjust enrichment. Conditions of s.142(9)(b) were satisfied. A new objection about a late revised return could not be raised at appeal. The appellant's election for refund under s.142(5) was upheld. Case-Laws Service Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777281