<h1>Tribunal Denies Service Tax Refund Due to Lack of Evidence Against Unjust Enrichment u/ss 11B and 12B.</h1> An assessee who paid service tax in good faith later discovered that the services were not taxable and sought a refund. The government argues that refunds are not permissible if the taxpayer has already recovered the tax from clients, to prevent unjust enrichment. According to sections 11B and 12B of the Central Excise Act, 1944, extended to service tax, refunds require evidence that the taxpayer has not been unjustly enriched. The tribunal ruled that without sufficient evidence to prove no unjust enrichment, the refund cannot be granted. Refund claims must be carefully filed with appropriate documentation.