https://www.taxtmi.com/caselaws?id=470178 A refund application originally filed and remanded for reconsideration does not become a fresh claim merely because the claimant later seeks implementation of the remand. Where service tax was inadvertently paid on a non-taxable activity, the limitation period under Section 11B was stated to be inapplicable. The notes further state that unjust enrichment is rebutted when reliable certificates from the service recipient establish that no service tax was paid to the claimant and the tax incidence was therefore not passed on. On these stated grounds, the claimant was entitled to refund with interest. en-us Wed, 13 May 2026 00:00:00 +0530 Sat, 18 Jul 2026 20:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470178 A refund application originally filed and remanded for reconsideration does not become a fresh claim merely because the claimant later seeks implementation of the remand. Where service tax was inadvertently paid on a non-taxable activity, the limitation period under Section 11B was stated to be inapplicable. The notes further state that unjust enrichment is rebutted when reliable certificates from the service recipient establish that no service tax was paid to the claimant and the tax incidence was therefore not passed on. On these stated grounds, the claimant was entitled to refund with interest. Case-Laws Service Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470178