https://www.taxtmi.com/caselaws?id=350816 The Tribunal allowed the appeal of a registered dealer under Service Tax provisions, directing the refund of Rs. 23,13,649/- with interest. The claim was initially rejected based on unjust enrichment, as service tax was included in purchase orders and invoices. However, the Tribunal found that the appellant had paid the tax from their own funds and had not collected it from the principal, thus unjust enrichment did not apply. The Adjudicating Authority was ordered to process the refund within 45 days of receiving the order. en-us Fri, 06 Oct 2017 00:00:00 +0530 Tue, 14 Nov 2017 04:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350816 The Tribunal allowed the appeal of a registered dealer under Service Tax provisions, directing the refund of Rs. 23,13,649/- with interest. The claim was initially rejected based on unjust enrichment, as service tax was included in purchase orders and invoices. However, the Tribunal found that the appellant had paid the tax from their own funds and had not collected it from the principal, thus unjust enrichment did not apply. The Adjudicating Authority was ordered to process the refund within 45 days of receiving the order. Case-Laws Service Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350816