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2017 (7) TMI 298 - AT - Service TaxRefund claim - service tax paid on warehousing services - unjust enrichment - Held that: - It is obvious that at the material time, for the period of 5 years duty was not paid under protest and the same was being charged against expenditure means that the Service Tax amount was recovered from their customer. It is further seen that the C.A. certificate does not hold that the said amount has not been charged to expenditure. Moreover the reasons for holding that the amount has not been recovered from others is blind statement without any reasoning or arguments - appeal dismissed - decided against appellant.
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