Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.
Case-Laws
GST
Refund of a service tax appeal pre-deposit mistakenly paid through Form DRC-03 falls outside the CGST Act because the amount is not GST. The general provisions of the Limitation Act, rather than the two-year refund limitation under section 54 of the CGST Act, govern its refund. A statutory pre-deposit under section 35F of the Central Excise Act is made to exercise the right of appeal, not to pay duty; its refund is therefore not subject to unjust enrichment.
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