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2020 (4) TMI 806 - AT - Service TaxRefund of Service tax - amount was paid under protest - time limitation - unjust enrichment - HELD THAT:- The facts are not in dispute that this Tribunal held that appellants are not liable to pay service tax vide order issued on 16.11.2016 and the refund claims were filed by the appellants on 02.11.2012, therefore, the impugned refund claims were filed within one year of the date of issuance of the order by this Tribunal - the relevant date for filing the refund claim is 16.11.2016 and from the date within one year, they were required to file refund claim in terms of Section 11B of the Central Excise Act, 1944 which the appellants have done - thus, refund claim cannot be rejected as barred by limitation. Principles of unjust enrichment - HELD THAT:- The service tax has been paid by the appellant under protest. Moreover, at the time of issuance of invoice, they have not charged any service tax from the service recipient for reimbursement of any amount towards service tax to the appellant - the appellant have passed the bar of unjust enrichment which is not applicable to the facts of the present case. The appellant are entitled to the refund of the amount for which they have filed refund claims - Appeal allowed - decided in favor of appellant.
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