Rebate claim - unjust enrichment - user of renting services for ...
Service Tax
October 29, 2019
Rebate claim - unjust enrichment - user of renting services for export of goods - These goods are ultimately taken outside India by those passengers. In this way the passengers can be termed as carrier only and not the exporter of those goods. The exporter is the respondent. Therefore the issue of unjust enrichment will not arise here.
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