https://www.taxtmi.com/caselaws?id=50899 Refund of Service Tax was held to fall within the statutory scheme of Section 11B of the Central Excise Act, so claims had to satisfy both limitation and unjust enrichment requirements. The portion of the refund application filed beyond the prescribed period was not entertainable. For the balance, the assessee's own statement showed that the tax had been collected and deposited at the prescribed rate, indicating that the burden had been passed on. Refund in those circumstances was barred by unjust enrichment, and the refusal of refund was upheld. en-us Fri, 14 Dec 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50899 Refund of Service Tax was held to fall within the statutory scheme of Section 11B of the Central Excise Act, so claims had to satisfy both limitation and unjust enrichment requirements. The portion of the refund application filed beyond the prescribed period was not entertainable. For the balance, the assessee's own statement showed that the tax had been collected and deposited at the prescribed rate, indicating that the burden had been passed on. Refund in those circumstances was barred by unjust enrichment, and the refusal of refund was upheld. Case-Laws Central Excise Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50899