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2009 (11) TMI 344 - AT - Service TaxRefund of excess amount paid – unjust enrichment - , it was found that they had paid Service tax in excess without claiming any abatement as per Notification No. 1/2006-S.T., dated 1-3-2006. While noticing such error, they filed a claim for refund of excess service tax paid on GTA service (without claiming the abatement). , it was found that they had paid Service tax in excess without claiming any abatement as per Notification No. 1/2006-S.T., dated 1-3-2006. While noticing such error, they filed a claim for refund of excess service tax paid on GTA service (without claiming the abatement). – Held that: - once the Chartered Accountant has given a Certificate certifying that the element of duty has not been passed on to the customers, then, the same is required to be accepted.
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