Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 927 - CESTAT MUMBAIExtract: .......the bar of unjust enrichment. Therefore, rejection of refund claim on this ground by the lower authorities is sustainable in law. However, since the service tax is not leviable, the amount of refund has to be credited to the Consumer Welfare Fund and we direct the department accordingly. The appeal is disposed of in above terms. (Dictated in Court)
|