https://www.taxtmi.com/caselaws?id=336882 Brokerage services rendered to institutional investors situated abroad and paid for in convertible foreign exchange were treated as export of service, so service tax was not leviable on those services. On that basis, the refund claim was admissible, and the bar of unjust enrichment did not apply to the exported-service refund. Rejection of the claim on unjust enrichment grounds was therefore unsustainable. en-us Wed, 16 Nov 2016 00:00:00 +0530 Mon, 02 Jan 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336882 Brokerage services rendered to institutional investors situated abroad and paid for in convertible foreign exchange were treated as export of service, so service tax was not leviable on those services. On that basis, the refund claim was admissible, and the bar of unjust enrichment did not apply to the exported-service refund. Rejection of the claim on unjust enrichment grounds was therefore unsustainable. Case-Laws Service Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336882