https://www.taxtmi.com/caselaws?id=377684 The appeal for a refund claim for Construction of Residential Complex Services was allowed, emphasizing the need to address unjust enrichment and the appellant's claim regarding cum-tax benefit. The case was remanded for verification of unjust enrichment, with the adjudicating authority instructed to examine this aspect and ensure eligibility for a refund if the tax burden was not transferred. The Miscellaneous Application by the Department for a change of cause title was also approved. en-us Mon, 18 Mar 2019 00:00:00 +0530 Tue, 02 Apr 2019 07:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377684 The appeal for a refund claim for Construction of Residential Complex Services was allowed, emphasizing the need to address unjust enrichment and the appellant's claim regarding cum-tax benefit. The case was remanded for verification of unjust enrichment, with the adjudicating authority instructed to examine this aspect and ensure eligibility for a refund if the tax burden was not transferred. The Miscellaneous Application by the Department for a change of cause title was also approved. Case-Laws Service Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377684