https://www.taxtmi.com/caselaws?id=344355 The appellant's refund claim, initially rejected for unjust enrichment, was granted upon establishing that the service tax credit was not availed, with recoverable service tax shown in their balance sheet. The appellant's consistent selling prices pre and post job work, along with the reversal of the service tax credit, supported the argument against unjust enrichment. Following the precedent set in the Hello Minerals Water case, the court found in favor of the appellant, setting aside the lower authorities' decision and allowing the appeal with consequential relief. en-us Thu, 04 May 2017 00:00:00 +0530 Thu, 15 Jun 2017 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344355 The appellant's refund claim, initially rejected for unjust enrichment, was granted upon establishing that the service tax credit was not availed, with recoverable service tax shown in their balance sheet. The appellant's consistent selling prices pre and post job work, along with the reversal of the service tax credit, supported the argument against unjust enrichment. Following the precedent set in the Hello Minerals Water case, the court found in favor of the appellant, setting aside the lower authorities' decision and allowing the appeal with consequential relief. Case-Laws Central Excise Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344355