https://www.taxtmi.com/caselaws?id=892 A refund claim for service tax was rejected on the ground of unjust enrichment because the written agreements contemplated deduction of service tax from the amounts payable, yet the appellant received the full commission without any deduction of the tax element by the recipient. On that footing, the tax was treated as having been passed on, and the payment made to the Government was regarded as tax collected from others rather than a loss borne by the appellant. The doctrine of unjust enrichment therefore barred refund. en-us Thu, 03 Aug 2006 00:00:00 +0530 Sat, 25 Oct 2008 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=892 A refund claim for service tax was rejected on the ground of unjust enrichment because the written agreements contemplated deduction of service tax from the amounts payable, yet the appellant received the full commission without any deduction of the tax element by the recipient. On that footing, the tax was treated as having been passed on, and the payment made to the Government was regarded as tax collected from others rather than a loss borne by the appellant. The doctrine of unjust enrichment therefore barred refund. Case-Laws Service Tax Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=892