Refund - Excess payment of service tax - Unjust enrichment -...
Court Rules Cash Refund of Excess Service Tax Allowed; Rejects Unjust Enrichment Argument, Clarifies CENVAT Credit Misapplication.
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Service TaxJuly 9, 2016Case LawsAT
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