https://www.taxtmi.com/caselaws?id=77107 The appeal was allowed in favor of the appellant, with the Member finding the grounds adopted by the Commissioner invalid. The original authority's sanction of the refund claim was restored as the deposited amount was deemed refundable since the proceedings were dropped. The refund claim was filed within the stipulated time, and the appellant had not included the Service tax amount in their invoices, supporting the argument against unjust enrichment. The Commissioner's order was set aside, and the refund sanction was reinstated. en-us Wed, 11 Nov 2009 00:00:00 +0530 Wed, 27 Oct 2010 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77107 The appeal was allowed in favor of the appellant, with the Member finding the grounds adopted by the Commissioner invalid. The original authority's sanction of the refund claim was restored as the deposited amount was deemed refundable since the proceedings were dropped. The refund claim was filed within the stipulated time, and the appellant had not included the Service tax amount in their invoices, supporting the argument against unjust enrichment. The Commissioner's order was set aside, and the refund sanction was reinstated. Case-Laws Service Tax Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77107