https://www.taxtmi.com/caselaws?id=180 The appellant, a glass fiber manufacturer, appealed the rejection of their refund claim for service tax paid to a goods transporter. The Commissioner (Appeals) upheld the rejection based on unjust enrichment, but the Tribunal overturned this decision. The Tribunal found that the burden of tax payment was on the appellant and not passed on to the customer. As the service tax was not legally leviable and the burden was not transferred, the refund claim was allowed. en-us Thu, 04 Mar 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180 The appellant, a glass fiber manufacturer, appealed the rejection of their refund claim for service tax paid to a goods transporter. The Commissioner (Appeals) upheld the rejection based on unjust enrichment, but the Tribunal overturned this decision. The Tribunal found that the burden of tax payment was on the appellant and not passed on to the customer. As the service tax was not legally leviable and the burden was not transferred, the refund claim was allowed. Case-Laws Service Tax Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180