https://www.taxtmi.com/article/detailed?id=339 The doctrine of unjust enrichment controls service tax refunds: refund claims are adjudicated under Central Excise refund provisions as applied to service tax and require documentary proof that the incidence of tax was not passed to any other person. Issuance of invoices or collection inclusive of tax raises a presumption of passing on; the claimant bears the onus to rebut this presumption. Credit notes or post adjustments may be relevant but do not automatically overcome the unjust enrichment bar; amounts shown to have been passed on may be directed to the consumer welfare fund. en-us Fri, 17 Apr 2009 00:00:00 +0530 Fri, 17 Apr 2009 18:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=339 The doctrine of unjust enrichment controls service tax refunds: refund claims are adjudicated under Central Excise refund provisions as applied to service tax and require documentary proof that the incidence of tax was not passed to any other person. Issuance of invoices or collection inclusive of tax raises a presumption of passing on; the claimant bears the onus to rebut this presumption. Credit notes or post adjustments may be relevant but do not automatically overcome the unjust enrichment bar; amounts shown to have been passed on may be directed to the consumer welfare fund. Articles Service Tax Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=339