https://www.taxtmi.com/caselaws?id=794878 Refund claims for Krishi Kalyan Cess and Swachh Bharat Cess under section 142(5) of the CGST Act, arising from cancelled insurance policies for services not provided, are governed by the substantive entitlement under the existing law. Such claims cannot be rejected merely as time-barred based on the original tax-payment date. Unjust enrichment does not apply where the amount attributable to cancelled policies has been returned through the financing or agent channel and ultimately reaches the service recipient. Rule 6(3) of the Service Tax Rules and section 142(5) require return of the amount to the person from whom it was received, without requiring direct payment to the insured. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794878 Refund claims for Krishi Kalyan Cess and Swachh Bharat Cess under section 142(5) of the CGST Act, arising from cancelled insurance policies for services not provided, are governed by the substantive entitlement under the existing law. Such claims cannot be rejected merely as time-barred based on the original tax-payment date. Unjust enrichment does not apply where the amount attributable to cancelled policies has been returned through the financing or agent channel and ultimately reaches the service recipient. Rule 6(3) of the Service Tax Rules and section 142(5) require return of the amount to the person from whom it was received, without requiring direct payment to the insured. Case-Laws Service Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794878