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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Refund claim - unjust-enrichment does not exist in the case ...


Refund Claim Denied: Credit Note Issued After Charging Duty or Service Tax Doesn't Justify Unjust Enrichment.

March 22, 2023

Case Laws     Service Tax     AT

Refund claim - unjust-enrichment does not exist in the case where the assessee initially charged duty / service tax and subsequently issued the credit note for the same. - AT

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