https://www.taxtmi.com/caselaws?id=788772 Construction services provided to a Defence Ministry department for non-commercial governmental buildings were treated as covered by the retrospective service tax exemption and refund framework, so the tax paid during the interregnum was refundable in principle. The objection of unjust enrichment was not accepted as a complete bar where the tax burden was borne within the governmental reimbursement chain. The refund claim was therefore to be re-examined with the service recipient impleaded as co-applicant, and the earlier rejection was set aside. en-us Mon, 23 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788772 Construction services provided to a Defence Ministry department for non-commercial governmental buildings were treated as covered by the retrospective service tax exemption and refund framework, so the tax paid during the interregnum was refundable in principle. The objection of unjust enrichment was not accepted as a complete bar where the tax burden was borne within the governmental reimbursement chain. The refund claim was therefore to be re-examined with the service recipient impleaded as co-applicant, and the earlier rejection was set aside. Case-Laws Service Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788772