https://www.taxtmi.com/caselaws?id=202763 The appellate tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim of Service Tax on outward freight by a company manufacturing M.S. pipes. The tribunal found the company met abatement conditions under Notification No. 32/2004-ST, rejecting the Revenue's challenge on unjust enrichment. Declarations by transporters supported the claim, and the tribunal determined the tax burden was not passed on to customers. The refund claim was upheld, dismissing the Revenue's appeal. en-us Wed, 19 Jan 2011 00:00:00 +0530 Tue, 11 Oct 2011 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202763 The appellate tribunal upheld the Commissioner (Appeals)' decision to allow the refund claim of Service Tax on outward freight by a company manufacturing M.S. pipes. The tribunal found the company met abatement conditions under Notification No. 32/2004-ST, rejecting the Revenue's challenge on unjust enrichment. Declarations by transporters supported the claim, and the tribunal determined the tax burden was not passed on to customers. The refund claim was upheld, dismissing the Revenue's appeal. Case-Laws Service Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202763