TMI BlogRefund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision,...Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service tax and who has also passed on the burden to others, to file refund claim and request that the refund may be sanctioned and given to its customers. The scheme of the law is that once the applicant has passed on the burden of service tax to anybody, the amount has to be credited to the consumer welfare fund and not paid. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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