https://www.taxtmi.com/caselaws?id=247690 The appellate court set aside the lower court's decision and remanded the case to determine if the appellant indeed received the services for which the Service Tax refund was claimed. If services were not received, the refund should be granted without considering unjust enrichment, as it was the appellant's own tax deposit seeking a refund. The judgment highlighted the importance of factual evidence in establishing service receipt for Service Tax refund claims, underscoring the absence of services rendered as a key factor in refund eligibility. en-us Wed, 23 Apr 2014 00:00:00 +0530 Tue, 02 Dec 2014 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247690 The appellate court set aside the lower court's decision and remanded the case to determine if the appellant indeed received the services for which the Service Tax refund was claimed. If services were not received, the refund should be granted without considering unjust enrichment, as it was the appellant's own tax deposit seeking a refund. The judgment highlighted the importance of factual evidence in establishing service receipt for Service Tax refund claims, underscoring the absence of services rendered as a key factor in refund eligibility. Case-Laws Service Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247690