https://www.taxtmi.com/caselaws?id=197350 The High Court upheld the assessee's entitlement to a refund of service tax, emphasizing that the liability for service tax payment rested with the assessee, even if adjusted against another entity's Cenvat Credit. The Court clarified that such adjustments did not affect the refund claim, citing principles of Unjust Enrichment and Section 11B requirements. It was established that the burden of service tax payment could not be shifted to the consumer, leading to the dismissal of the appeal and reinforcing the assessee's right to the refund. en-us Mon, 20 Mar 2017 00:00:00 +0530 Wed, 03 Jan 2018 19:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197350 The High Court upheld the assessee's entitlement to a refund of service tax, emphasizing that the liability for service tax payment rested with the assessee, even if adjusted against another entity's Cenvat Credit. The Court clarified that such adjustments did not affect the refund claim, citing principles of Unjust Enrichment and Section 11B requirements. It was established that the burden of service tax payment could not be shifted to the consumer, leading to the dismissal of the appeal and reinforcing the assessee's right to the refund. Case-Laws Service Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197350