https://www.taxtmi.com/caselaws?id=76722 Refund claims for alleged excess service tax paid on construction of a residential complex require examination of the assessee's ST-3 returns, revised returns and supporting worksheet to verify whether excess payment was actually made. In this context, the absence of invoices was not treated as decisive, and the land-cost agreement was considered irrelevant to the limited question of excess tax payment. The adjudicating authority must reassess the material afresh and then determine the objection of unjust enrichment by deciding whether the tax incidence was passed on. The matter was remanded for fresh adjudication after giving the assessees an opportunity of hearing. en-us Fri, 16 Apr 2010 00:00:00 +0530 Tue, 18 Jan 2011 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76722 Refund claims for alleged excess service tax paid on construction of a residential complex require examination of the assessee's ST-3 returns, revised returns and supporting worksheet to verify whether excess payment was actually made. In this context, the absence of invoices was not treated as decisive, and the land-cost agreement was considered irrelevant to the limited question of excess tax payment. The adjudicating authority must reassess the material afresh and then determine the objection of unjust enrichment by deciding whether the tax incidence was passed on. The matter was remanded for fresh adjudication after giving the assessees an opportunity of hearing. Case-Laws Service Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76722