https://www.taxtmi.com/caselaws?id=346340 The appeal by M/s Central Warehousing Corporation was disposed of by the Tribunal on 27.07.2017. The Tribunal ruled in favor of the denial of the refund claim related to auction proceeds of abandoned goods. The decision was based on the settlement of the leviability issue, application of limitation under Section 11B, and determination of unjust enrichment. The Tribunal found that the burden of Service Tax had been passed on to customers, leading to the transfer of the amount to the Consumer Welfare Fund. en-us Thu, 27 Jul 2017 00:00:00 +0530 Sat, 16 Sep 2017 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346340 The appeal by M/s Central Warehousing Corporation was disposed of by the Tribunal on 27.07.2017. The Tribunal ruled in favor of the denial of the refund claim related to auction proceeds of abandoned goods. The decision was based on the settlement of the leviability issue, application of limitation under Section 11B, and determination of unjust enrichment. The Tribunal found that the burden of Service Tax had been passed on to customers, leading to the transfer of the amount to the Consumer Welfare Fund. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346340