https://www.taxtmi.com/caselaws?id=76447 The Commissioner (Appeals) allowed the appellant's refund claim of Rs. 1,75,142 in a service tax matter, finding that the appellant had not passed on the service tax to clients and bore the tax themselves. The balance sheet and profit and loss account supported this, indicating no unjust enrichment. The Technical Member agreed, noting the tax was paid after service receipt, showing lack of awareness of liability. The refund claim fell under section 11B of the Central Excise Act, exempting unjust enrichment in service export cases. The Revenue's appeal was rejected, and the appellant was deemed eligible for the refund. en-us Fri, 30 Oct 2009 00:00:00 +0530 Mon, 29 Apr 2013 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76447 The Commissioner (Appeals) allowed the appellant's refund claim of Rs. 1,75,142 in a service tax matter, finding that the appellant had not passed on the service tax to clients and bore the tax themselves. The balance sheet and profit and loss account supported this, indicating no unjust enrichment. The Technical Member agreed, noting the tax was paid after service receipt, showing lack of awareness of liability. The refund claim fell under section 11B of the Central Excise Act, exempting unjust enrichment in service export cases. The Revenue's appeal was rejected, and the appellant was deemed eligible for the refund. Case-Laws Service Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76447