https://www.taxtmi.com/caselaws?id=365010 The Tribunal allowed the appellant's appeal for the refund of excess Service Tax paid, overturning the Commissioner (Appeals) decision. The Tribunal held that since the appellant paid the tax twice on the same service and the duty had already been fulfilled with the first payment, the subsequent erroneous payment should be refunded. The Tribunal emphasized that unjust enrichment did not apply as the duty incidence was not passed on twice to customers. The appeal was allowed based on the principles established in the case law referenced. en-us Mon, 09 Apr 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365010 The Tribunal allowed the appellant's appeal for the refund of excess Service Tax paid, overturning the Commissioner (Appeals) decision. The Tribunal held that since the appellant paid the tax twice on the same service and the duty had already been fulfilled with the first payment, the subsequent erroneous payment should be refunded. The Tribunal emphasized that unjust enrichment did not apply as the duty incidence was not passed on twice to customers. The appeal was allowed based on the principles established in the case law referenced. Case-Laws Service Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365010