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Service Tax - Highlights / Catch Notes

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

Case Laws     Service Tax

July 22, 2023

Refund of service tax paid - principles of unjust enrichment - The Chartered Accountant (CA) certificate has been rejected stating that it is only a secondary evidence. In the absence of any such ground in the show cause notice and opportunity to the appellant to substantiate his claim on the ground of unjust enrichment this portion of order cannot survive - Matter restored back - AT

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