https://www.taxtmi.com/caselaws?id=327151 The Tribunal allowed the appeal, setting aside the order directing the refund to be credited to the Consumer Welfare Fund. The appellant, a maintenance and repair service provider, successfully argued against unjust enrichment, supported by a Chartered Accountant Certificate. The Tribunal emphasized that merely showing an amount as expenditure does not establish passing on the burden of tax, placing the burden of proof on the department to demonstrate such passing on. As a result, the appellant was granted the refund sought, with consequential reliefs in their favor. en-us Fri, 29 Jan 2016 00:00:00 +0530 Wed, 04 May 2016 09:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327151 The Tribunal allowed the appeal, setting aside the order directing the refund to be credited to the Consumer Welfare Fund. The appellant, a maintenance and repair service provider, successfully argued against unjust enrichment, supported by a Chartered Accountant Certificate. The Tribunal emphasized that merely showing an amount as expenditure does not establish passing on the burden of tax, placing the burden of proof on the department to demonstrate such passing on. As a result, the appellant was granted the refund sought, with consequential reliefs in their favor. Case-Laws Service Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327151