https://www.taxtmi.com/caselaws?id=259423 Refund of service tax is not barred by unjust enrichment where the claimant proves that the tax incidence was not passed on to the recipient. The appellant relied on invoices, ledger entries, journal reversals, a Chartered Accountant's certificate and an affidavit from the recipient to show that the amount remained receivable and had been paid from its own pocket. On that evidence, the lower authorities were found to have ignored the material properly, and the refund denial was held unsustainable. The operative principle is that refund is admissible when cogent evidence establishes that the burden of tax was not transferred to another party. en-us Thu, 05 Feb 2015 00:00:00 +0530 Sat, 09 May 2015 11:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259423 Refund of service tax is not barred by unjust enrichment where the claimant proves that the tax incidence was not passed on to the recipient. The appellant relied on invoices, ledger entries, journal reversals, a Chartered Accountant's certificate and an affidavit from the recipient to show that the amount remained receivable and had been paid from its own pocket. On that evidence, the lower authorities were found to have ignored the material properly, and the refund denial was held unsustainable. The operative principle is that refund is admissible when cogent evidence establishes that the burden of tax was not transferred to another party. Case-Laws Service Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259423