https://www.taxtmi.com/caselaws?id=242606 Service tax refund on billed amounts not actually received was held not to be denied merely because the debt had not been written off. The analysis treated service tax as payable, on these facts, only on receipt of monetary consideration, and distinguished central excise principles where liability arises on manufacture or removal. Section 11B and unjust enrichment were considered, but the refund claim had to turn on verification of whether the consideration was in fact received. The claim was therefore maintainable in principle, subject to that factual verification, and the appeal was not successful. en-us Thu, 07 Nov 2013 00:00:00 +0530 Thu, 01 May 2014 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242606 Service tax refund on billed amounts not actually received was held not to be denied merely because the debt had not been written off. The analysis treated service tax as payable, on these facts, only on receipt of monetary consideration, and distinguished central excise principles where liability arises on manufacture or removal. Section 11B and unjust enrichment were considered, but the refund claim had to turn on verification of whether the consideration was in fact received. The claim was therefore maintainable in principle, subject to that factual verification, and the appeal was not successful. Case-Laws Service Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242606