Refund of service tax paid - unjust enrichment - Commissioner ...

Case Laws Service Tax

March 3, 2022

Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust enrichment stating that it is an admitted position that the refund amount due was not reflected in the books of account of HPCL as claims receivable. This implies that the duty paid was shown as current expenditure and formed part of the Profit and Loss account of the assessee. Thus if the claimant himself has treated the refund amount due as expenditure and not as "claims receivable", the claimant cannot said to have passed the test of unjust enrichment. - Appeal of the assesee dismissed - AT

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Refund of service tax paid - unjust enrichment - Commissioner ...

Case Laws Service Tax

March 3, 2022

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