https://www.taxtmi.com/caselaws?id=789540 Refund of excess service tax is generally governed by section 11B limitation as applied through section 83 of the Finance Act, 1994, unless a recognised exception applies. The Tribunal noted that excess payment does not take the claim outside the statutory refund framework, and a delayed refund application may be hit by the prescribed time limit. It also indicated that unjust enrichment requires factual verification before final grant of refund, and that the absence of reassessment may affect maintainability on the existing record. The matter was therefore treated as requiring reconsideration within the statutory refund procedure. en-us Tue, 07 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789540 Refund of excess service tax is generally governed by section 11B limitation as applied through section 83 of the Finance Act, 1994, unless a recognised exception applies. The Tribunal noted that excess payment does not take the claim outside the statutory refund framework, and a delayed refund application may be hit by the prescribed time limit. It also indicated that unjust enrichment requires factual verification before final grant of refund, and that the absence of reassessment may affect maintainability on the existing record. The matter was therefore treated as requiring reconsideration within the statutory refund procedure. Case-Laws Service Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789540