Can a Service Tax Refund Be Claimed Without Challenging Self-Assessment? Larger Bench to Decide Key Issues.

Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the benefit of exemption - Matter referred to Larger Bench to decide the issue, "Whether refund claim of service tax is maintainable in the absence of any challenge or assessment or self-assessment in appeal or not?" - AT .....

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