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2018 (7) TMI 1445 - AT - Service TaxRefund claim of service tax paid erroneously - refund was rejected on the ground of Time Limitation - Section 11B of the Central Excise Act - the appellant has prayed that the time limit under Section 11B will not be applicable since the tax has been paid by mistake when there was no tax liability - unjust enrichment. Held that:- The Larger Bench of the Tribunal in the case of Veer Overseas [2018 (4) TMI 910 - CESTAT CHANDIGARH] has been held that the time limits prescribed under Section 11B will govern all refund claims of Service Tax - refund rightly denied. Unjust enrichment - Held that:- Perusal of some of the sample tickets/ booking confirmations indicates that no Service Tax has been recovered along with fare. This fact has also been categorically certified by the Chartered Accountant after perusal of the books of accounts of the appellant for the relevant period - rejection of refund on this ground not tenable. Appeal allowed in part.
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