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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Refund claim - principles of unjust enrichment - The Tribunal is ...


Tribunal Not Obligated to Inquire Based Solely on Committee Concerns Over Refund Claims and Unjust Enrichment Principles.

November 28, 2019

Case Laws     Service Tax     AT

Refund claim - principles of unjust enrichment - The Tribunal is not to be expected to either undertake an enquiry, or direct any of the lower authorities to proceed in that direction merely on the basis of apprehensions entertained by the Committee of Commissioners.

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