Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the application on the ground which was not the part of Show Cause notice - Further, the Commissioner (Appeals) observed that the appellant may have taken the CENVAT credit and utilized the same for output services. The inference is based on conjectures and not on facts. - Refund allowed - AT
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