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    <title>Service tax refund approved due to unjust enrichment; Chartered Accountant&#039;s certificate deemed comprehensive and irrefutable.</title>
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    <description>Refund of service tax paid - unjust enrichment - This certificate by Chartered Accountant is comprehensive as to how he has arrived at the conclusion that the amount shown as service tax receivable in the books of accounts of the respondent as receivables included the disputed amount - CA certificate cannot be rejected - Refund allowed.</description>
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      <description>Refund of service tax paid - unjust enrichment - This certificate by Chartered Accountant is comprehensive as to how he has arrived at the conclusion that the amount shown as service tax receivable in the books of accounts of the respondent as receivables included the disputed amount - CA certificate cannot be rejected - Refund allowed.</description>
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