https://www.taxtmi.com/caselaws?id=376028 The Tribunal overturned the rejection of a refund claim based on unjust enrichment, finding no evidence that service tax was paid by recipients to the appellant. The rejection was deemed incorrect as it relied on conjectures and irrelevant statistics. The Tribunal accepted the appellant's Chartered Accountant's Certificate, setting aside the order and allowing the appeal with consequential relief. The decision was pronounced on 28.02.2019. en-us Thu, 28 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376028 The Tribunal overturned the rejection of a refund claim based on unjust enrichment, finding no evidence that service tax was paid by recipients to the appellant. The rejection was deemed incorrect as it relied on conjectures and irrelevant statistics. The Tribunal accepted the appellant's Chartered Accountant's Certificate, setting aside the order and allowing the appeal with consequential relief. The decision was pronounced on 28.02.2019. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376028