https://www.taxtmi.com/caselaws?id=77298 The Tribunal ruled in favor of the appellant, holding that service tax was not leviable during the specific period in question. The appellant's entitlement to a refund was supported by the issuance of a debit note by the principal manufacturer, following valid precedents on the use of debit and credit notes for refunds. The Tribunal rejected the Departmental Representative's argument of delay in refund request, emphasizing the lack of investigation into the debit note's accuracy and denying the application of unjust enrichment. The appellant successfully proved the passing on of the excise duty burden, leading to the allowance of the appeal. en-us Tue, 15 Jun 2010 00:00:00 +0530 Fri, 19 Jul 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77298 The Tribunal ruled in favor of the appellant, holding that service tax was not leviable during the specific period in question. The appellant's entitlement to a refund was supported by the issuance of a debit note by the principal manufacturer, following valid precedents on the use of debit and credit notes for refunds. The Tribunal rejected the Departmental Representative's argument of delay in refund request, emphasizing the lack of investigation into the debit note's accuracy and denying the application of unjust enrichment. The appellant successfully proved the passing on of the excise duty burden, leading to the allowance of the appeal. Case-Laws Service Tax Tue, 15 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77298