https://www.taxtmi.com/caselaws?id=325438 A service tax refund claim was examined on the doctrine of unjust enrichment, with the key question being whether the tax incidence had been passed on to the service recipient. The unchanged service pricing before, during and after the tax period, the absence of any service tax component in the invoices, and a Chartered Accountant's certificate together provided sufficient evidence that the burden had not been recovered from recipients. On that totality of evidence, unjust enrichment did not apply, and the refund was held admissible in favour of the assessee. en-us Thu, 31 Dec 2015 00:00:00 +0530 Sat, 14 May 2016 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325438 A service tax refund claim was examined on the doctrine of unjust enrichment, with the key question being whether the tax incidence had been passed on to the service recipient. The unchanged service pricing before, during and after the tax period, the absence of any service tax component in the invoices, and a Chartered Accountant's certificate together provided sufficient evidence that the burden had not been recovered from recipients. On that totality of evidence, unjust enrichment did not apply, and the refund was held admissible in favour of the assessee. Case-Laws Service Tax Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325438