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2019 (7) TMI 1245 - AT - Service TaxRefund of service tax - principles of unjust enrichment - refund claim was rejected holding that as the appellant has recovered service tax from the service recipient, therefore, bar of unjust enrichment is applicable - HELD THAT:- In terms of Section 11B(2)(e), the person who has borne the tax, can file the refund claim. Therefore, the service tax in the impugned matter paid by the appellant is required to be refunded to the service recipient directly. The refund of service tax paid by the appellant cannot be rejected - refund allowed subject to that it is payable in the account of service recipient directly. Appeal allowed - decided in favor of appellant.
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