https://www.taxtmi.com/caselaws?id=379933 The Tribunal allowed the appeal in a case concerning a refund claim for service tax. The appellant, acting as a representative of Military Engineering Services (MES), was found entitled to the refund of Rs. 8,51,384. The Tribunal concluded that the refund amount should be paid into the MES account as per the agreement, as the appellant did not unjustly enrich themselves and the tax burden was borne by MES, the ultimate consumer. The decision was based on the inapplicability of the principle of unjust enrichment under Section 11B of the Central Excise Act. en-us Thu, 03 Jan 2019 00:00:00 +0530 Mon, 10 Jun 2019 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379933 The Tribunal allowed the appeal in a case concerning a refund claim for service tax. The appellant, acting as a representative of Military Engineering Services (MES), was found entitled to the refund of Rs. 8,51,384. The Tribunal concluded that the refund amount should be paid into the MES account as per the agreement, as the appellant did not unjustly enrich themselves and the tax burden was borne by MES, the ultimate consumer. The decision was based on the inapplicability of the principle of unjust enrichment under Section 11B of the Central Excise Act. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379933