https://www.taxtmi.com/caselaws?id=362320 Refund of service tax paid on transportation of cargo from ship to shore was held admissible because the service fell within the exemption for transportation by rail or vessel of specified goods under Notification No. 25/2012-ST. The tax paid on an exempt service was therefore refundable. The bar of unjust enrichment was not applied, as the Chartered Accountant's certificate, the accounting treatment showing the amount as receivable, and the buyer's letter declining reimbursement established that the tax burden had not been passed on. The refund claim succeeded. en-us Fri, 23 Feb 2018 00:00:00 +0530 Sat, 23 Jun 2018 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362320 Refund of service tax paid on transportation of cargo from ship to shore was held admissible because the service fell within the exemption for transportation by rail or vessel of specified goods under Notification No. 25/2012-ST. The tax paid on an exempt service was therefore refundable. The bar of unjust enrichment was not applied, as the Chartered Accountant's certificate, the accounting treatment showing the amount as receivable, and the buyer's letter declining reimbursement established that the tax burden had not been passed on. The refund claim succeeded. Case-Laws Service Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362320