Refund claim - pre-deposit made by the assessee is hit by unjust ...
Refund Claim for Pre-Deposit in Investigation Approved; No Unjust Enrichment Found in Financial Records.
January 16, 2024
Case Laws Service Tax AT
Refund claim - pre-deposit made by the assessee is hit by unjust enrichment or not - The expenses incurred subsequently in form of deposit made during the course of investigation are shown as revenue expenditure in the balance sheet of the respondent - Refund cannot be denied - AT
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