https://www.taxtmi.com/caselaws?id=375797 The Tribunal allowed the appeal, granting the appellant a refund of Rs. 19,66,794/- with interest. The appellant successfully demonstrated that the doctrine of unjust enrichment did not apply as the Service Tax was not passed on to the foreign customer. The Tribunal criticized the authorities for disregarding documentary evidence and relying on incorrect presumptions. The order of the Commissioner (Appeals) was overturned, and the appellant was directed to receive the refund within three months. en-us Fri, 22 Feb 2019 00:00:00 +0530 Wed, 12 Jun 2019 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375797 The Tribunal allowed the appeal, granting the appellant a refund of Rs. 19,66,794/- with interest. The appellant successfully demonstrated that the doctrine of unjust enrichment did not apply as the Service Tax was not passed on to the foreign customer. The Tribunal criticized the authorities for disregarding documentary evidence and relying on incorrect presumptions. The order of the Commissioner (Appeals) was overturned, and the appellant was directed to receive the refund within three months. Case-Laws Service Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375797