2012 (12) TMI 1184 - AT - Service Tax

Summary

The appeal was made against the denial of a refund claim due to unjust enrichment. The appellant provided a CA certificate showing no service tax was received, which was verified by the department. The burden of unjust enrichment was considered discharged, and the refund claim was allowed with consequential relief. The adjudicating authority was directed to grant the refund claim within 30 days.