https://www.taxtmi.com/caselaws?id=208391 Refund of service tax paid on imported technical testing and analysis service was found admissible on merits, but the amount had been credited to the Consumer Welfare Fund on the basis of unjust enrichment. The assessee argued that, as the service recipient, the burden was not passed on in the same manner and that the amount was reflected in assets or capital work in progress. Fresh verification of the accounting treatment was considered necessary, and the matter was remanded to the original adjudicating authority for a fresh decision after granting reasonable opportunity to the assessee. en-us Fri, 14 Oct 2011 00:00:00 +0530 Sat, 14 Jan 2012 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208391 Refund of service tax paid on imported technical testing and analysis service was found admissible on merits, but the amount had been credited to the Consumer Welfare Fund on the basis of unjust enrichment. The assessee argued that, as the service recipient, the burden was not passed on in the same manner and that the amount was reflected in assets or capital work in progress. Fresh verification of the accounting treatment was considered necessary, and the matter was remanded to the original adjudicating authority for a fresh decision after granting reasonable opportunity to the assessee. Case-Laws Service Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208391