https://www.taxtmi.com/caselaws?id=800774 Service-tax refund claims governed by Section 11B, as applied through Section 83, cannot reopen an unchallenged self-assessment; the assessment must first be modified through the statutory process. A later Board clarification on exemption cannot itself alter completed self-assessments, and a representation cannot replace the statutory appellate remedy. Payment of a refund also requires proof that the tax incidence was not passed on to another person. Credit notes issued to educational institutions alone do not establish that the burden was not ultimately passed to catering-service recipients, and Rule 6 does not displace the unjust-enrichment requirement. Consequently, the claimed refunds were not payable. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800774 Service-tax refund claims governed by Section 11B, as applied through Section 83, cannot reopen an unchallenged self-assessment; the assessment must first be modified through the statutory process. A later Board clarification on exemption cannot itself alter completed self-assessments, and a representation cannot replace the statutory appellate remedy. Payment of a refund also requires proof that the tax incidence was not passed on to another person. Credit notes issued to educational institutions alone do not establish that the burden was not ultimately passed to catering-service recipients, and Rule 6 does not displace the unjust-enrichment requirement. Consequently, the claimed refunds were not payable. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800774