https://www.taxtmi.com/caselaws?id=790805 Refund of service tax paid on construction of complex service was denied because the claimant did not establish entitlement on the merits of the alleged mistaken classification, and the refund had to satisfy the statutory conditions in any event. The Tribunal held that a claim said to arise from mistake of law still remains subject to the refund limitation regime and the bar of unjust enrichment. As the appellant failed to show that the tax incidence had not been passed on to customers, the refund requirements were not met and rejection of the claim was upheld. en-us Tue, 28 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790805 Refund of service tax paid on construction of complex service was denied because the claimant did not establish entitlement on the merits of the alleged mistaken classification, and the refund had to satisfy the statutory conditions in any event. The Tribunal held that a claim said to arise from mistake of law still remains subject to the refund limitation regime and the bar of unjust enrichment. As the appellant failed to show that the tax incidence had not been passed on to customers, the refund requirements were not met and rejection of the claim was upheld. Case-Laws Service Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790805