https://www.taxtmi.com/caselaws?id=794879 Refund of service tax paid on the supply of ready-mix concrete is discussed as admissible where the transaction was a pure sale, the tax was paid under a mistaken belief of liability, and the amount collected from the customer was subsequently returned through credit notes and supporting records. These facts rebut unjust enrichment because the tax incidence was not retained by the assessee. The related interest payment is treated as part of the same mistaken deposit rather than duty, so the one-year limitation under Section 11B of the Central Excise Act, 1944 does not apply. Accordingly, both tax and interest refunds are described as available. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794879 Refund of service tax paid on the supply of ready-mix concrete is discussed as admissible where the transaction was a pure sale, the tax was paid under a mistaken belief of liability, and the amount collected from the customer was subsequently returned through credit notes and supporting records. These facts rebut unjust enrichment because the tax incidence was not retained by the assessee. The related interest payment is treated as part of the same mistaken deposit rather than duty, so the one-year limitation under Section 11B of the Central Excise Act, 1944 does not apply. Accordingly, both tax and interest refunds are described as available. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794879