https://www.taxtmi.com/caselaws?id=367403 The appellant challenged a service tax refund denial for railway electrification work. The adjudicating authority allowed a partial refund, reversed by the Commissioner citing unjust enrichment due to service tax inclusion. The appellant contended lack of proof of receiving the amount. The court found the service tax exempt, reinstated the partial refund, and rejected the unjust enrichment claim due to insufficient evidence of tax collection, leading to setting aside the Commissioner's decision. en-us Fri, 29 Jun 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367403 The appellant challenged a service tax refund denial for railway electrification work. The adjudicating authority allowed a partial refund, reversed by the Commissioner citing unjust enrichment due to service tax inclusion. The appellant contended lack of proof of receiving the amount. The court found the service tax exempt, reinstated the partial refund, and rejected the unjust enrichment claim due to insufficient evidence of tax collection, leading to setting aside the Commissioner's decision. Case-Laws Service Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367403