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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

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

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