https://www.taxtmi.com/caselaws?id=3563 The High Court upheld the decision in favor of the banking institution, allowing the refund claim for excess Service tax paid without further verification of documentary evidence. The Court emphasized the admissibility of the compact disc and the genuineness of the claim, concluding it as a factual matter. Additionally, the Court rejected the revenue's appeal on the grounds of unjust enrichment, noting that the issue was not raised before the Tribunal and that the refund sought was justified as the tax was not recovered from customers. The appeal was dismissed, and the refund was deemed rightfully due to the banking institution. en-us Thu, 24 Jan 2008 00:00:00 +0530 Fri, 04 Apr 2014 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3563 The High Court upheld the decision in favor of the banking institution, allowing the refund claim for excess Service tax paid without further verification of documentary evidence. The Court emphasized the admissibility of the compact disc and the genuineness of the claim, concluding it as a factual matter. Additionally, the Court rejected the revenue's appeal on the grounds of unjust enrichment, noting that the issue was not raised before the Tribunal and that the refund sought was justified as the tax was not recovered from customers. The appeal was dismissed, and the refund was deemed rightfully due to the banking institution. Case-Laws Service Tax Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3563