https://www.taxtmi.com/caselaws?id=162945 The Tribunal allowed the appeal, overturning the Commissioner's decision to deny the Service Tax refund to the appellants. It ruled that the principle of unjust enrichment did not apply, as the appellants had refunded the Service Tax to clients via credit notes and cheques, demonstrating that they bore the tax burden. The Tribunal did not extensively address the jurisdictional issue regarding the Commissioner's Order-in-Original under Section 84 of the Finance Act, 1994, focusing instead on the refund and unjust enrichment issues. en-us Thu, 22 Feb 2007 00:00:00 +0530 Mon, 05 Feb 2024 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162945 The Tribunal allowed the appeal, overturning the Commissioner's decision to deny the Service Tax refund to the appellants. It ruled that the principle of unjust enrichment did not apply, as the appellants had refunded the Service Tax to clients via credit notes and cheques, demonstrating that they bore the tax burden. The Tribunal did not extensively address the jurisdictional issue regarding the Commissioner's Order-in-Original under Section 84 of the Finance Act, 1994, focusing instead on the refund and unjust enrichment issues. Case-Laws Service Tax Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162945