https://www.taxtmi.com/highlights?id=44836 Refund - Unjust enrichment - If the debit notes are not acted upon and not recorded as receivables in the books of the appellant are not receiving any sum as service tax from the customers in any manner and hence it is to be held that service recipient has not paid the service tax element to the appellant. Therefore, doctrine of unjust enrichment is not attracted in this case. en-us Fri, 01 Mar 2019 12:55:53 +0530 Fri, 01 Mar 2019 12:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44836 Refund - Unjust enrichment - If the debit notes are not acted upon and not recorded as receivables in the books of the appellant are not receiving any sum as service tax from the customers in any manner and hence it is to be held that service recipient has not paid the service tax element to the appellant. Therefore, doctrine of unjust enrichment is not attracted in this case. Highlights Service Tax Fri, 01 Mar 2019 12:55:53 +0530 https://www.taxtmi.com/highlights?id=44836