Refund claim - unjust enrichment - Retrospective exemption - ...

Service Tax

September 4, 2019

Refund claim - unjust enrichment - Retrospective exemption - appellants have failed to produce the letter from NHAI that they have not paid the service tax to the Appellant - As per CA certificate, tax was paid from own pocket- the evidence is sufficient to establish that the service tax has not been passed on to the customer i.e. NHAI by the Appellants - refund allowed.

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Refund claim - unjust enrichment - Retrospective exemption - ...

Service Tax

September 4, 2019

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