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2015 (8) TMI 64 - AT - Service TaxDenial of refund claim - refund claim was filed consequent to dropping of show cause notice - doctrine of unjust-enrichment - amount was not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of account - Held that:- that is not a ground for rejecting refund claim - Decision in the case of Ranade and Co vs. Commissioner of Service Tax, Ahmedabad (2012 (6) TMI 190 - CESTAT, AHMEDABAD) followed - there is no evidence brought on record that the service tax paid has been shown on the invoices as collected from the service recipients - Decided in favour of assessee.
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