Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Refund on Unrendered Services Not Barred by Limitation Under Section 11B CEA : CESTAT Delhi
CESTAT Delhi rules that refund claims for service tax paid on unrendered services cannot be denied on limitation grounds under Section 11B of the Central Excise Act. The tribunal directs authorities to decide refunds solely on unjust enrichment principles, offering relief to businesses transitioning to GST.