Service Tax Refund Denied Due to Unjust Enrichment: Tax Cost Passed to Customers in Financial Records.

Refund claim - unjust enrichment - once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service, then inevitably the burden of tax is passed on to customers/others, and consequently hit by the principles of unjust enrichment. .....

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