Refund claim - Unjust enrichment - barring an amount of ₹ ...
Claim Denied: Appellant Cannot Recover Rs. 3 Lakhs Due to Unjust Enrichment Doctrine, Already Recovered from Customers.
November 13, 2015
Case Laws Service Tax AT
Refund claim - Unjust enrichment - barring an amount of ₹ 3 lakhs, the appellant themselves were admitting that the remaining amount has been recovered from their customers. Even the amount of ₹ 3 lakhs which according to them has been paid by from their own resources cannot be considered for refund as the doctrine of unjust enrichment would be applicable at this stage - AT
View Source