Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Denial of refund claim - Unjust enrichment - service tax element was shown in the invoices but the same was not paid by the service recipient - Appellant discharged its onus that excess service tax paid has not been recovered from the customers - refund allowed - AT
Denial of refund claim - Unjust enrichment - service tax element was shown in the invoices but the same was not paid by the service recipient - Appellant discharged its onus that excess service tax paid has not been recovered from the customers - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.