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2008 (2) TMI 82 - AT - Service TaxAssessee utilized the GTO services & paid Tax for the period 16/11/97 to 01/06/98 as service receiver after the retrospective amendment were made – refund claimed of this tax because while paying tax, he didn’t realize that they were eligible for benefit of the Not.43/97, as a SSI unit – on basis of C.A.’s certificate Comm.(A) in remand concluded that incidence of duty has not been passed, hence unjust enrichment is not applicable– no infirmity in impugned order of Comm..(A) – refund allowed
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