https://www.taxtmi.com/article/detailed?id=17210 Service-tax double collection under reverse charge is treated as an exceptional refund situation. Section 11B limitation and unjust-enrichment safeguards ordinarily govern service-tax refunds, but limitation cannot legitimise retention where the same tax has been recovered from both a service provider and the service recipient legally liable under complete reverse charge. Article 265 requires legal authority for tax collection and retention. The principle may have cautious relevance to GST reverse-charge and duplicate-recovery disputes, without creating a general exemption from refund limitation. en-us Tue, 18 Aug 2026 08:36:11 +0530 Tue, 18 Aug 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17210 Service-tax double collection under reverse charge is treated as an exceptional refund situation. Section 11B limitation and unjust-enrichment safeguards ordinarily govern service-tax refunds, but limitation cannot legitimise retention where the same tax has been recovered from both a service provider and the service recipient legally liable under complete reverse charge. Article 265 requires legal authority for tax collection and retention. The principle may have cautious relevance to GST reverse-charge and duplicate-recovery disputes, without creating a general exemption from refund limitation. Articles Service Tax Tue, 18 Aug 2026 08:36:11 +0530 https://www.taxtmi.com/article/detailed?id=17210