https://www.taxtmi.com/caselaws?id=241133 The Tribunal allowed the appeal in a case involving a Bank Branch in Andhra Pradesh that had mistakenly overpaid service tax. Despite conflicting orders by different authorities, the Tribunal held that the Bank had demonstrated the excess payment without passing it on to customers, justifying the refund claim. The Deputy Commissioner's examination of records showed no evidence of unjust enrichment, leading to the Tribunal's decision in favor of the appellant. en-us Tue, 16 Jul 2013 00:00:00 +0530 Wed, 30 Apr 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241133 The Tribunal allowed the appeal in a case involving a Bank Branch in Andhra Pradesh that had mistakenly overpaid service tax. Despite conflicting orders by different authorities, the Tribunal held that the Bank had demonstrated the excess payment without passing it on to customers, justifying the refund claim. The Deputy Commissioner's examination of records showed no evidence of unjust enrichment, leading to the Tribunal's decision in favor of the appellant. Case-Laws Service Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241133