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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Refund claim - unjust enrichment - even though the amount of ...


Refund Claim Examined: Recording in Books Doesn't Prove Tax Burden Wasn't Transferred to Others.

April 5, 2018

Case Laws     Service Tax     AT

Refund claim - unjust enrichment - even though the amount of refund was shown as expenditure in their books of accounts, it cannot be construed that the incidence of tax has not been passed on to others - AT

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