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Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Refund - whether unjust enrichment will be applicable in the ...


Unjust Enrichment Rule Not Applicable for Service Tax Refund if Returned to Customers via Credit Notes.

March 25, 2014

Case Laws     Service Tax     AT

Refund - whether unjust enrichment will be applicable in the refund of Service Tax once collected by the appellant but subsequently returned to the customers by issue of credit notes - Held no - AT

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