Refund claim - unjust enrichment - once the refund amount has ...
Case Laws Service Tax
July 14, 2018
Refund claim - unjust enrichment - once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service, then inevitably the burden of tax is passed on to customers/others, and consequently hit by the principles of unjust enrichment.
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