https://www.taxtmi.com/caselaws?id=379991 The Tribunal allowed the appellant's appeal, setting aside the impugned order rejecting the refund claim. It held that the appellant did not pass on the service tax to customers as the refund amount was treated as expenses, negating unjust enrichment. The Tribunal relied on the Madras High Court decision and tribunal precedents to conclude that showing refunds as expenses does not imply passing on the tax, ultimately granting relief to the appellant. en-us Thu, 09 May 2019 00:00:00 +0530 Sat, 11 May 2019 07:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379991 The Tribunal allowed the appellant's appeal, setting aside the impugned order rejecting the refund claim. It held that the appellant did not pass on the service tax to customers as the refund amount was treated as expenses, negating unjust enrichment. The Tribunal relied on the Madras High Court decision and tribunal precedents to conclude that showing refunds as expenses does not imply passing on the tax, ultimately granting relief to the appellant. Case-Laws Service Tax Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379991