https://www.taxtmi.com/caselaws?id=782975 CESTAT set aside the Assistant Commissioner's rejection of refund of service tax on the ground of unjust enrichment. It held that, except for the special limitation under section 102 of the Finance Act, the refund provisions of section 11B of the Central Excise Act, including the doctrine of unjust enrichment and credit to the Consumer Welfare Fund, fully apply. The authority erred in rejecting the claim instead of crediting the amount to the Fund. However, as the tax burden had been borne by specified government entities, they must be allowed to join as co-applicants. The matter was remanded with directions accordingly. en-us Fri, 28 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782975 CESTAT set aside the Assistant Commissioner's rejection of refund of service tax on the ground of unjust enrichment. It held that, except for the special limitation under section 102 of the Finance Act, the refund provisions of section 11B of the Central Excise Act, including the doctrine of unjust enrichment and credit to the Consumer Welfare Fund, fully apply. The authority erred in rejecting the claim instead of crediting the amount to the Fund. However, as the tax burden had been borne by specified government entities, they must be allowed to join as co-applicants. The matter was remanded with directions accordingly. Case-Laws Service Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782975