Refund - Excess payment of service tax - Unjust enrichment - ...

Service Tax

July 9, 2016

Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be denied - The impugned order has erred in crediting the excess tax collected in the Consumer Welfare Fund - Refund allowed. - AT

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Refund - Excess payment of service tax - Unjust enrichment - ...

Service Tax

July 9, 2016

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Refund of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Refund allowed - AT

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