https://www.taxtmi.com/caselaws?id=245327 The tribunal set aside the order transferring a refund claim to the Consumer Welfare Fund due to unjust enrichment. The appellant, a builder, demonstrated that service tax paid on residential unit sales was not passed on to buyers, supported by evidence like sale deeds and buyer certificates. As unjust enrichment was disproved, the appellant was entitled to the refund claim under Section 11B of the Central Excise Act. The tribunal allowed the appeal, ruling the transfer to the Consumer Welfare Fund was unwarranted. en-us Fri, 17 Jan 2014 00:00:00 +0530 Thu, 27 Nov 2014 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245327 The tribunal set aside the order transferring a refund claim to the Consumer Welfare Fund due to unjust enrichment. The appellant, a builder, demonstrated that service tax paid on residential unit sales was not passed on to buyers, supported by evidence like sale deeds and buyer certificates. As unjust enrichment was disproved, the appellant was entitled to the refund claim under Section 11B of the Central Excise Act. The tribunal allowed the appeal, ruling the transfer to the Consumer Welfare Fund was unwarranted. Case-Laws Service Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245327