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    <title>2017 (7) TMI 298 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal on 16/6/17, upholding the rejection of the refund claim for Service Tax paid on warehousing services due to unjust enrichment concerns. The appellant failed to prove that the burden of tax had not been passed on to customers, as evidenced by their accounting treatment and pricing practices. Despite submitting a Chartered Accountants certificate, the Tribunal found it insufficient to establish non-passing on of the tax burden. The appeal was ultimately dismissed based on the principle of unjust enrichment.</description>
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      <title>2017 (7) TMI 298 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=345186</link>
      <description>The Tribunal dismissed the appeal on 16/6/17, upholding the rejection of the refund claim for Service Tax paid on warehousing services due to unjust enrichment concerns. The appellant failed to prove that the burden of tax had not been passed on to customers, as evidenced by their accounting treatment and pricing practices. Despite submitting a Chartered Accountants certificate, the Tribunal found it insufficient to establish non-passing on of the tax burden. The appeal was ultimately dismissed based on the principle of unjust enrichment.</description>
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      <pubDate>Fri, 16 Jun 2017 00:00:00 +0530</pubDate>
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