https://www.taxtmi.com/caselaws?id=262829 The appellate authority modified the original order, transferring the refund amount to the Consumer Welfare Fund due to the presumption that tax incidence was passed on. The doctrine of unjust enrichment aims to prevent double taxation and ensure relief is rightfully claimed. The appellant must prove bearing the tax burden and not passing it to consumers. In this case, services were tax-exempt, and the appellant paid tax erroneously. The disagreement arises from the fee agreement wording and whether tax was included in the fees charged. The refund claim was dismissed due to the inclusive tax nature of the fees stipulated in the agreement and invoices, aligning with the doctrine of unjust enrichment. en-us Fri, 26 Jun 2015 00:00:00 +0530 Mon, 16 May 2016 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262829 The appellate authority modified the original order, transferring the refund amount to the Consumer Welfare Fund due to the presumption that tax incidence was passed on. The doctrine of unjust enrichment aims to prevent double taxation and ensure relief is rightfully claimed. The appellant must prove bearing the tax burden and not passing it to consumers. In this case, services were tax-exempt, and the appellant paid tax erroneously. The disagreement arises from the fee agreement wording and whether tax was included in the fees charged. The refund claim was dismissed due to the inclusive tax nature of the fees stipulated in the agreement and invoices, aligning with the doctrine of unjust enrichment. Case-Laws Service Tax Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262829