{"id":77285,"date":"2026-11-07T13:04:05","date_gmt":"2026-11-07T13:04:05","guid":{"rendered":""},"modified":"2026-11-07T13:04:05","modified_gmt":"2026-11-07T13:04:05","slug":"service-tax-appeal-pre-deposit-refunds-escape-gst-limitation-and-unjust-enrichment-despite-mistaken-payment-through-form-drc-03","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77285","title":{"rendered":"Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03."},"content":{"rendered":"<p>Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105943\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.Case-LawsGSTRefund of a service tax appeal pre-deposit mistakenly paid through Form DRC-03 falls outside the CGST Act becaus&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77285","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77285"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77285\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}