Refund for Mistaken Service Tax on Reverse Charge Approved; No Presumption of Passing Excess Duty to Buyer.

Refund claim - service tax paid on reverse charge mistakenly - unjust enrichment - No presumption can be made that excess duty paid by mistake is passed on to the buyer - In the present case, there is not even a tax liability on the date of conclusion of contract with DMRC. - AT .....

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