https://www.taxtmi.com/caselaws?id=189 Refund of service tax was examined under the unjust enrichment bar in Section 11B of the Central Excise Act, as applied to service tax, where credit notes had been issued before the refund claim. The Tribunal accepted the later principle that refund should reach the person who actually bore the tax burden, and treated the earlier contrary view as no longer applicable. On the facts, the refund was not barred by unjust enrichment, and the assessee succeeded, subject to departmental verification that the credit notes had in fact been honoured. en-us Thu, 30 Aug 2001 00:00:00 +0530 Tue, 01 Jul 2008 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189 Refund of service tax was examined under the unjust enrichment bar in Section 11B of the Central Excise Act, as applied to service tax, where credit notes had been issued before the refund claim. The Tribunal accepted the later principle that refund should reach the person who actually bore the tax burden, and treated the earlier contrary view as no longer applicable. On the facts, the refund was not barred by unjust enrichment, and the assessee succeeded, subject to departmental verification that the credit notes had in fact been honoured. Case-Laws Service Tax Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189