https://www.taxtmi.com/caselaws?id=248231 The appeal was dismissed by the Appellate Tribunal CESTAT MUMBAI based on the application of the doctrine of unjust enrichment. The appellants' refund claim for service tax paid under a new service category was denied due to lack of evidence showing the tax burden was not passed on to customers. Despite the appellants' belief in tax applicability and accounting treatment, the tribunal found that the charges quoted were inclusive of service tax, leading to the application of the doctrine of unjust enrichment and the dismissal of the appeal. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 06 Jul 2015 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248231 The appeal was dismissed by the Appellate Tribunal CESTAT MUMBAI based on the application of the doctrine of unjust enrichment. The appellants' refund claim for service tax paid under a new service category was denied due to lack of evidence showing the tax burden was not passed on to customers. Despite the appellants' belief in tax applicability and accounting treatment, the tribunal found that the charges quoted were inclusive of service tax, leading to the application of the doctrine of unjust enrichment and the dismissal of the appeal. Case-Laws Service Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248231