https://www.taxtmi.com/caselaws?id=278973 The Government allowed a revision application concerning refund claims of service tax on railway freight services for exporting Phospho Gypsum and Gypsum. The Commissioner's rejection of the claims based on unjust enrichment was overturned as the applicant had reimbursed the relevant party and the principle did not apply to service tax rebate claims. The completeness of Notification No. 41/2012-S.T. was disputed, but the denial of rebate due to recovering charges from foreign customers was deemed legally untenable. Consequently, the Commissioner (Appeals)'s decision was set aside, and the refund claims were upheld. en-us Thu, 01 Mar 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278973 The Government allowed a revision application concerning refund claims of service tax on railway freight services for exporting Phospho Gypsum and Gypsum. The Commissioner's rejection of the claims based on unjust enrichment was overturned as the applicant had reimbursed the relevant party and the principle did not apply to service tax rebate claims. The completeness of Notification No. 41/2012-S.T. was disputed, but the denial of rebate due to recovering charges from foreign customers was deemed legally untenable. Consequently, the Commissioner (Appeals)'s decision was set aside, and the refund claims were upheld. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278973