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2022 (11) TMI 1003 - AT - Service TaxRefund of service tax deposited under mistake of law - Construction of Residential Complex Service - Commissioner (Appeals) have held that the appellant is not liable to tax as the appellant have constructed the individual houses single/duplex, which do not qualify as residential complex - applicability of doctrine of unjust enrichment - HELD THAT:- For service tax paid under mistake of law or under wrong advice, the amount so paid, is in the nature of revenue deposit. For such refund, limitation under Section 11 B is not attracted. Further, it is held that under the facts and circumstances as the appellant have deposited the service tax from their own pocket, it is held that the doctrine of unjust enrichment is not attracted. Thus, the appellant is entitled to refund of service tax so deposited of Rs.11,42,999/-. The Adjudicating Authority is further directed to grant refund within a period of 60 days from the date of receipt of copy of this order along with interest under Section 11 BB as per Rules - appeal allowed - decided in favor of appellant.
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