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    Service Tax

    Refund - respondent has deposited lumpsum amount during...

    High Court Upholds Tribunal's Decision for Refund; Revenue Fails to Prove Unjust Enrichment by Respondent.

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    Service TaxSeptember 21, 2020Case LawsHC

    Refund - respondent has deposited lumpsum amount during investigation and same was not recovered from the customers - Principles of Unjust Enrichment - Revenue failed to point out any evidence which may indicate that the burden was passed on by the respondent - Refund allowed by tribunal cannot be said to be perverse. - HC

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