https://www.taxtmi.com/highlights?id=40361 Refund claim - unjust enrichment - once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service, then inevitably the burden of tax is passed on to customers/others, and consequently hit by the principles of unjust enrichment. en-us Sat, 14 Jul 2018 11:19:55 +0530 Sat, 14 Jul 2018 11:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40361 Refund claim - unjust enrichment - once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service, then inevitably the burden of tax is passed on to customers/others, and consequently hit by the principles of unjust enrichment. Highlights Service Tax Sat, 14 Jul 2018 11:19:55 +0530 https://www.taxtmi.com/highlights?id=40361