2007 (9) TMI 257

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..... g of the tax incidence to the clients does not arise - held that unjust enrichment will not apply on refund – refund was rightly sanctioned by Commissioner (Appeals) - ST/137/2007 - A/2499/2007-WZB/AHD - Dated:- 19-9-2007 - Shri M. Veeraiyan, Member (T) Shri D.S. Negi, SDR, for the Appellant. Shri R.S. Dinkar, Advocate, for the Respondent. [Order]. - This is an appeal by the Depart .....

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..... ervice tax was deposited by them much after the period in which the services were provided and the amount received. In view of the above, question of passing of the tax incidence to the clients does not arise." 3.2 The Commissioner (Appeals) has thus relied not only on the certificate of the Chartered Accountant but also on the attendant circumstances and held that unjust enrichment will not a .....

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