Refund of Service Tax - Unjust enrichment - the service tax for ...

Petitioner Denied Service Tax Refund Due to Unjust Enrichment; No Customer Refund Application Filed.

August 14, 2019

Case Laws Service Tax HC

Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment

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Refund of Service Tax - Unjust enrichment - the service tax for ...

Petitioner Denied Service Tax Refund Due to Unjust Enrichment; No Customer Refund Application Filed.

August 14, 2019

Case Laws Service Tax HC

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