https://www.taxtmi.com/caselaws?id=335954 Refund of excess service tax paid on inward freight was not finally retained in the Consumer Welfare Fund because the material relevant to unjust enrichment, including cost accounting documents and supporting evidence, had not been properly examined. The assessee's entitlement to Cenvat credit of the excess tax, which had been availed and later reversed on audit objection, also required fresh consideration. The matter was therefore set aside and remanded for de novo examination of unjust enrichment, credit eligibility, and the resulting refund consequences. en-us Tue, 22 Nov 2016 00:00:00 +0530 Tue, 13 Dec 2016 12:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335954 Refund of excess service tax paid on inward freight was not finally retained in the Consumer Welfare Fund because the material relevant to unjust enrichment, including cost accounting documents and supporting evidence, had not been properly examined. The assessee's entitlement to Cenvat credit of the excess tax, which had been availed and later reversed on audit objection, also required fresh consideration. The matter was therefore set aside and remanded for de novo examination of unjust enrichment, credit eligibility, and the resulting refund consequences. Case-Laws Service Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335954