https://www.taxtmi.com/caselaws?id=802564 Refund limitation for service tax appeal pre-deposit paid through Form DRC-03 - Unjust enrichment in refund of appellate pre-deposit Refund limitation for service tax appeal pre-deposit paid through Form DRC-03 - Inapplicability of the two-year limitation under Section 54 of the CGST Act to refund of a service tax appeal pre-deposit mistakenly paid through Form DRC-03 - HELD THAT: - Section 54 governs refunds of tax paid under the GST enactments. The amount remitted through Form DRC-03 was in... ... ... en-us Fri, 06 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802564 Refund limitation for service tax appeal pre-deposit paid through Form DRC-03 - Unjust enrichment in refund of appellate pre-deposit Refund limitation for service tax appeal pre-deposit paid through Form DRC-03 - Inapplicability of the two-year limitation under Section 54 of the CGST Act to refund of a service tax appeal pre-deposit mistakenly paid through Form DRC-03 - HELD THAT: - Section 54 governs refunds of tax paid under the GST enactments. The amount remitted through Form DRC-03 was in... ... ... Case-Laws GST Fri, 06 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802564