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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court rules in favor of taxpayers on service tax issue, rejecting Revenue's appeal.</h1> The High Court Bombay upheld the decision that service tax collected was credited back to the payers, leading to no unjust enrichment. The appeal by the ... Credit had been given to the persons from whom the service tax had been collected – No unjust enrichment – Tribunal rejected the Appeal by the Revenue - Appeal of revenue rejected and refund sanctioned. The High Court Bombay upheld the decision that service tax collected was credited back to the payers, leading to no unjust enrichment. The appeal by the Revenue was rejected, and the case was dismissed. (2007 (10) TMI 129 - HIGH COURT BOMBAY)

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