https://www.taxtmi.com/highlights?id=99342 Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed. en-us Fri, 01 May 2026 10:14:36 +0530 Fri, 01 May 2026 10:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99342 Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed. Highlights Service Tax Fri, 01 May 2026 10:14:36 +0530 https://www.taxtmi.com/highlights?id=99342