https://www.taxtmi.com/caselaws?id=356933 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals)' decision regarding the refund claim post-amalgamation. The appellant failed to prove they had not passed on the tax burden, as indicated by their accounting treatment. The Tribunal emphasized the significance of accounting records in determining the tax burden's incidence and unjust enrichment, ultimately ruling against the appellant. en-us Wed, 21 Feb 2018 00:00:00 +0530 Thu, 18 Apr 2019 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356933 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals)' decision regarding the refund claim post-amalgamation. The appellant failed to prove they had not passed on the tax burden, as indicated by their accounting treatment. The Tribunal emphasized the significance of accounting records in determining the tax burden's incidence and unjust enrichment, ultimately ruling against the appellant. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356933