https://www.taxtmi.com/caselaws?id=256141 Refund of service tax paid on erection, commissioning and installation services was held admissible where the services were stated to be exempt under the relevant notifications. The work orders showed that contractual consideration was inclusive of tax, and no separate service tax was recovered from the recipient. On those facts, the doctrine of unjust enrichment did not bar refund because passing on of the tax burden could not be inferred merely from an inclusive price arrangement. The Revenue's objection on unjust enrichment therefore failed. en-us Fri, 11 Apr 2014 00:00:00 +0530 Wed, 04 Feb 2015 06:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256141 Refund of service tax paid on erection, commissioning and installation services was held admissible where the services were stated to be exempt under the relevant notifications. The work orders showed that contractual consideration was inclusive of tax, and no separate service tax was recovered from the recipient. On those facts, the doctrine of unjust enrichment did not bar refund because passing on of the tax burden could not be inferred merely from an inclusive price arrangement. The Revenue's objection on unjust enrichment therefore failed. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256141