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2014 (10) TMI 563 - AT - Service TaxDenial of refund claim - Unjust enrichment - whether the refund granted to the respondents would result in unjust enrichment or not - Held that:- The fact that the contract with the customer was inclusive of all the taxes and any change in the tax amount would not make any effect on the contracted value, is not being disputed by the Revenue. If that be so, it has to be held that the tax variation, being not a part of the contracted value, would not result in any unjust enrichment of the assessee - Decided against Revenue.
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