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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Refund claim - Unjust Enrichment - Since in the case in hand, ...


Refund Approved Due to Unjust Enrichment; Declarations Prove Duty Was Passed On, Justifying Refund Claim.

August 16, 2018

Case Laws     Service Tax     AT

Refund claim - Unjust Enrichment - Since in the case in hand, the respondent herein had furnished declarations from the parties/group companies/sister concerns to whom allegedly the incidence of duty is passed on, refund is to be allowed - refund allowed.

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