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2024 (5) TMI 993 - CESTAT ALLAHABADDelay in filling Refund Claim - limitation of 01 year u/s 11B - Imports crude oil - Unjust Enrichment - Liability for payment of service tax on reverse charge mechanism on the ocean freight - HELD THAT:- The issue in the present appeal is no more res integra and the Tribunal in the case of M/s RGI Meditech Pvt. Ltd. V/s Commissioner of Central Excise & Service Tax [2024 (1) TMI 578 - CESTAT ALLAHABAD] The Hon’ble Supreme Court in the case of Mafatlal Industries Ltd. V/s UOI [1996 (12) TMI 50 - SUPREME COURT] has laid the law by holding that the very collection/retention of tax without the authority of law entitles the person from whom it is collected to claim its refund. Thus, I do not find any infirmity in the impugned Order-In-Appeal and accordingly, the same is upheld. The appeal filed by the Revenue being devoid of any merits is dismissed.
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