https://www.taxtmi.com/caselaws?id=795114 Amounts paid as service tax without charging authority before 1 July 2010 were characterised as deposits made under a mistake of law rather than tax or duty, so the one-year refund limitation under Section 11B did not apply. However, where the claimant recovered the amount from buyers or allottees and could not show that it bore the incidence, refund to that claimant was barred by unjust enrichment. Restitution may instead be sought by eligible buyers or allottees who actually bore the incidence, subject to verification, with necessary assistance from the claimant. en-us Thu, 16 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795114 Amounts paid as service tax without charging authority before 1 July 2010 were characterised as deposits made under a mistake of law rather than tax or duty, so the one-year refund limitation under Section 11B did not apply. However, where the claimant recovered the amount from buyers or allottees and could not show that it bore the incidence, refund to that claimant was barred by unjust enrichment. Restitution may instead be sought by eligible buyers or allottees who actually bore the incidence, subject to verification, with necessary assistance from the claimant. Case-Laws Service Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795114