https://www.taxtmi.com/caselaws?id=783337 CESTAT, New Delhi allowed the appeals and set aside the impugned orders rejecting refund of service tax paid on construction of EWS and LIG houses exempt under Entry 14(c) of N/N 25/2012-ST. The Tribunal held that the appellants filed refund claims within five years and established, through Chartered Accountant certification and billing evidence, that the service tax was deducted from their running bills by the housing board and was ultimately borne by them, thereby overcoming the bar of unjust enrichment. It further held that the tax was paid under a mistake of law, rendering Section 11B limitation inapplicable, and directed grant of refund in line with precedent. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783337 CESTAT, New Delhi allowed the appeals and set aside the impugned orders rejecting refund of service tax paid on construction of EWS and LIG houses exempt under Entry 14(c) of N/N 25/2012-ST. The Tribunal held that the appellants filed refund claims within five years and established, through Chartered Accountant certification and billing evidence, that the service tax was deducted from their running bills by the housing board and was ultimately borne by them, thereby overcoming the bar of unjust enrichment. It further held that the tax was paid under a mistake of law, rendering Section 11B limitation inapplicable, and directed grant of refund in line with precedent. Case-Laws Service Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783337