https://www.taxtmi.com/caselaws?id=363547 The Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals)'s decision on the issue of unjust enrichment regarding a service tax refund claim. The Tribunal held that once the refund amount was treated as expenditure in the books of accounts, the burden of tax was passed on to customers. However, the Tribunal upheld the decision to not impose penalty or interest on a separate refund amount. The Revenue's appeal was partly allowed, modifying the order accordingly. en-us Thu, 05 Apr 2018 00:00:00 +0530 Sat, 14 Jul 2018 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363547 The Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals)'s decision on the issue of unjust enrichment regarding a service tax refund claim. The Tribunal held that once the refund amount was treated as expenditure in the books of accounts, the burden of tax was passed on to customers. However, the Tribunal upheld the decision to not impose penalty or interest on a separate refund amount. The Revenue's appeal was partly allowed, modifying the order accordingly. Case-Laws Service Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363547