https://www.taxtmi.com/caselaws?id=231306 The High Court set aside the first appellate authority's rejection of the appellant's refund claim, citing the doctrine of unjust enrichment. The appellant's Chartered Accountant's certificate proved crucial in demonstrating that the excess amount was not passed on to clients. Legal precedents, including the Modi Oil & General Mills case, supported the appellant's position. The court criticized the authority's dismissal of the certificate and noted the lack of conflicting opinions from Revenue authorities. Ultimately, the judgment allowed the appeal, finding the authority's decision unsustainable and granting consequential relief to the appellant. en-us Tue, 19 Mar 2013 00:00:00 +0530 Tue, 07 Jan 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231306 The High Court set aside the first appellate authority's rejection of the appellant's refund claim, citing the doctrine of unjust enrichment. The appellant's Chartered Accountant's certificate proved crucial in demonstrating that the excess amount was not passed on to clients. Legal precedents, including the Modi Oil & General Mills case, supported the appellant's position. The court criticized the authority's dismissal of the certificate and noted the lack of conflicting opinions from Revenue authorities. Ultimately, the judgment allowed the appeal, finding the authority's decision unsustainable and granting consequential relief to the appellant. Case-Laws Service Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231306