Refund - unjust enrichment - When the appellant himself has ...
Case Laws Service Tax
November 5, 2016
Refund - unjust enrichment - When the appellant himself has calculated the tax liability from the amount received from ONGC by working backwards, it cannot be now said that they have not collected the amount of service tax from ONGC; especially when there is no dispute that they have received in full the contracted amount. - AT
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