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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

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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