https://www.taxtmi.com/caselaws?id=240181 The Tribunal upheld the decision rejecting the appellant's refund claim for service tax, emphasizing the applicability of Section 11B due to passing on the tax incidence to another party. Despite discrepancies in treatment of refund claims and arguments on unjust enrichment, the Tribunal ruled in favor of the Revenue, holding that the appellant had passed on the tax incidence to another party, making the refund claim unsustainable. The judgment also addressed the appellant's failure to appear for the hearing and the dispute over the collection and deposition of service tax. en-us Sun, 27 Oct 2013 00:00:00 +0530 Wed, 27 Nov 2013 01:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240181 The Tribunal upheld the decision rejecting the appellant's refund claim for service tax, emphasizing the applicability of Section 11B due to passing on the tax incidence to another party. Despite discrepancies in treatment of refund claims and arguments on unjust enrichment, the Tribunal ruled in favor of the Revenue, holding that the appellant had passed on the tax incidence to another party, making the refund claim unsustainable. The judgment also addressed the appellant's failure to appear for the hearing and the dispute over the collection and deposition of service tax. Case-Laws Service Tax Sun, 27 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240181