https://www.taxtmi.com/caselaws?id=334687 The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal in a case concerning unjust enrichment in a refund claim. The respondent provided evidence, including a certificate from a Chartered Accountant, balance sheets, and agreements, demonstrating that the tax burden was not passed on to customers. The decision underscores the importance of substantial evidence in refund claims and highlights the significance of thorough documentation to support claims and establish the absence of unjust enrichment. en-us Mon, 07 Nov 2016 00:00:00 +0530 Fri, 09 Dec 2016 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334687 The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal in a case concerning unjust enrichment in a refund claim. The respondent provided evidence, including a certificate from a Chartered Accountant, balance sheets, and agreements, demonstrating that the tax burden was not passed on to customers. The decision underscores the importance of substantial evidence in refund claims and highlights the significance of thorough documentation to support claims and establish the absence of unjust enrichment. Case-Laws Service Tax Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334687