https://www.taxtmi.com/caselaws?id=175204 Refund of service tax paid under protest was held not to be hit by unjust enrichment where a chartered accountant's certificate verified the books and stated that the assessee had borne the tax incidence without recovering it from customers or transporters. The Tribunal found no contrary evidence from the Revenue to rebut that certificate. It also held that merely debiting the amount as an expense or sale expenditure in the accounts did not, by itself, prove that the tax burden had been passed on. On that basis, the refund was admissible. en-us Mon, 23 Apr 2007 00:00:00 +0530 Sat, 14 Nov 2015 10:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175204 Refund of service tax paid under protest was held not to be hit by unjust enrichment where a chartered accountant's certificate verified the books and stated that the assessee had borne the tax incidence without recovering it from customers or transporters. The Tribunal found no contrary evidence from the Revenue to rebut that certificate. It also held that merely debiting the amount as an expense or sale expenditure in the accounts did not, by itself, prove that the tax burden had been passed on. On that basis, the refund was admissible. Case-Laws Service Tax Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175204