https://www.taxtmi.com/caselaws?id=345833 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeal. It found that the principles of unjust enrichment did not apply, and the refund should not have been credited to the Consumer Welfare Fund. The Tribunal held that the adjudicating authority exceeded its jurisdiction, leading to the appeal's dismissal and upholding the decision in favor of the respondent, a service tax assessee under 'Intellectual Property Service.' en-us Mon, 15 May 2017 00:00:00 +0530 Fri, 28 Jul 2017 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345833 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the Revenue's appeal. It found that the principles of unjust enrichment did not apply, and the refund should not have been credited to the Consumer Welfare Fund. The Tribunal held that the adjudicating authority exceeded its jurisdiction, leading to the appeal's dismissal and upholding the decision in favor of the respondent, a service tax assessee under 'Intellectual Property Service.' Case-Laws Service Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345833