https://www.taxtmi.com/caselaws?id=381557 The Tribunal allowed the appeal, setting aside the earlier order and granting the Appellant a refund of the disputed amount with applicable interest. The Tribunal found that the tax incidence was not passed on by the Appellant, making the refund admissible. The Appellant's submission of additional evidence, including a CA Certificate and Balance Sheet, supported the non-applicability of unjust enrichment. The Respondent Department was directed to pay the refund within three months of the order, addressing issues of limitation period for refund and the application of unjust enrichment. en-us Thu, 13 Jun 2019 00:00:00 +0530 Fri, 14 Jun 2019 07:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381557 The Tribunal allowed the appeal, setting aside the earlier order and granting the Appellant a refund of the disputed amount with applicable interest. The Tribunal found that the tax incidence was not passed on by the Appellant, making the refund admissible. The Appellant's submission of additional evidence, including a CA Certificate and Balance Sheet, supported the non-applicability of unjust enrichment. The Respondent Department was directed to pay the refund within three months of the order, addressing issues of limitation period for refund and the application of unjust enrichment. Case-Laws Service Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381557