Refund claim - unjust enrichment - When there is no material on ...

Case Laws Service Tax

September 20, 2018

Refund claim - unjust enrichment - When there is no material on record to suggest that the appellant has, in fact, collected the service tax element despite the fact that the service was a non-taxable entity, the Revenue cannot retain the same without granting refund to the assessee.

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Refund claim - unjust enrichment - When there is no material on ...

Case Laws Service Tax

September 20, 2018

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