https://www.taxtmi.com/caselaws?id=794202 A refund claim said to arise from tax paid by mistake was examined on limitation and unjust enrichment. The limitation objection failed because the record indicated that the relevant payments were made within the statutory period and the delay finding had not properly considered the materials relied on for the earlier refund application; the time-bar finding was set aside. On unjust enrichment, the Chartered Accountant's certificate, invoices and ledger entries suggested that the tax incidence had not been passed on to customers, so the finding was set aside and the issue remitted to the original authority for fresh consideration on proper evidence. The refund rejection could not stand in its existing form. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794202 A refund claim said to arise from tax paid by mistake was examined on limitation and unjust enrichment. The limitation objection failed because the record indicated that the relevant payments were made within the statutory period and the delay finding had not properly considered the materials relied on for the earlier refund application; the time-bar finding was set aside. On unjust enrichment, the Chartered Accountant's certificate, invoices and ledger entries suggested that the tax incidence had not been passed on to customers, so the finding was set aside and the issue remitted to the original authority for fresh consideration on proper evidence. The refund rejection could not stand in its existing form. Case-Laws Service Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794202