https://www.taxtmi.com/caselaws?id=790672 Refund of service tax paid on advances for proposed construction services was treated as maintainable where the project was cancelled and the consideration was returned, because tax collected without a corresponding taxable service is not barred by limitation under section 11B(1). The refund nevertheless remains subject to the statutory safeguard against unjust enrichment under section 11B(2) of the Central Excise Act, 1944, read with section 142(5) of the CGST Act, 2017. Rule 6(3) of the Service Tax Rules, 1994 also supports credit where service is not provided and consideration is refunded. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790672 Refund of service tax paid on advances for proposed construction services was treated as maintainable where the project was cancelled and the consideration was returned, because tax collected without a corresponding taxable service is not barred by limitation under section 11B(1). The refund nevertheless remains subject to the statutory safeguard against unjust enrichment under section 11B(2) of the Central Excise Act, 1944, read with section 142(5) of the CGST Act, 2017. Rule 6(3) of the Service Tax Rules, 1994 also supports credit where service is not provided and consideration is refunded. Case-Laws Service Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790672