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Service Tax - Highlights / Catch Notes

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Refund of service tax deposited under mistake of law - doctrine ...

Service Tax

November 23, 2022

Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited the service tax from their own pocket, it is held that the doctrine of unjust enrichment is not attracted. - AT

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