https://www.taxtmi.com/caselaws?id=781042 CESTAT (All.) (LB) allowed the appeal and remitted the matter. The Tribunal held the refund claim valid where a service provider charged Swachh Bharat and Krishi Kalyan cesses on running-bill adjustments though assessable value was taken as nil; the recipient who bore the burden is entitled to refund. The Technical Member's reliance on unrevised ST-3 returns could not be raised at Tribunal as it was absent from the show-cause notice. Time-bar and unjust-enrichment objections under s.11B were also not pleaded earlier, so Commissioner(A)'s partial rejection was in error. en-us Thu, 10 Jul 2025 00:00:00 +0530 Mon, 10 Nov 2025 16:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781042 CESTAT (All.) (LB) allowed the appeal and remitted the matter. The Tribunal held the refund claim valid where a service provider charged Swachh Bharat and Krishi Kalyan cesses on running-bill adjustments though assessable value was taken as nil; the recipient who bore the burden is entitled to refund. The Technical Member's reliance on unrevised ST-3 returns could not be raised at Tribunal as it was absent from the show-cause notice. Time-bar and unjust-enrichment objections under s.11B were also not pleaded earlier, so Commissioner(A)'s partial rejection was in error. Case-Laws Service Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781042