https://www.taxtmi.com/caselaws?id=369008 Services rendered to an SEZ co-developer were treated as eligible for service tax refund because the co-developer approval, though issued later, was made effective from the date of the underlying agreement; the tax paid on such services was therefore refundable. The refund was also held not to be barred by unjust enrichment, as the recipient certified that the tax had not been paid to the service provider and the books reflected the amount as receivable, though the adjudicating authority was directed to verify the balance sheet treatment before sanction. The refund claim was thus allowed subject to accounting verification. en-us Thu, 11 Oct 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369008 Services rendered to an SEZ co-developer were treated as eligible for service tax refund because the co-developer approval, though issued later, was made effective from the date of the underlying agreement; the tax paid on such services was therefore refundable. The refund was also held not to be barred by unjust enrichment, as the recipient certified that the tax had not been paid to the service provider and the books reflected the amount as receivable, though the adjudicating authority was directed to verify the balance sheet treatment before sanction. The refund claim was thus allowed subject to accounting verification. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369008