https://www.taxtmi.com/caselaws?id=263917 The Tribunal dismissed the appeal against the rejection of the refund claim based on the unjust enrichment doctrine under section 11B of the Central Excise Act, 1944. The appellant failed to establish that the burden of the service tax, subject to the refund claim, was not transferred to others. As the onus to prove non-passing of the tax burden rested on the appellant and was not fulfilled, the Tribunal found no merit in the appeal and dismissed it accordingly. en-us Thu, 09 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263917 The Tribunal dismissed the appeal against the rejection of the refund claim based on the unjust enrichment doctrine under section 11B of the Central Excise Act, 1944. The appellant failed to establish that the burden of the service tax, subject to the refund claim, was not transferred to others. As the onus to prove non-passing of the tax burden rested on the appellant and was not fulfilled, the Tribunal found no merit in the appeal and dismissed it accordingly. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263917