https://www.taxtmi.com/caselaws?id=281447 Refund was held not to be barred by unjust enrichment where the appellant produced a chartered accountant's certificate stating that no service tax had been recovered from the service recipient, and the department verified that position by letter. On that basis, the burden of proving that the refund was not hit by unjust enrichment was treated as discharged. The refund claim was therefore maintainable and consequential relief followed. en-us Fri, 14 Dec 2012 00:00:00 +0530 Wed, 19 Jun 2019 18:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281447 Refund was held not to be barred by unjust enrichment where the appellant produced a chartered accountant's certificate stating that no service tax had been recovered from the service recipient, and the department verified that position by letter. On that basis, the burden of proving that the refund was not hit by unjust enrichment was treated as discharged. The refund claim was therefore maintainable and consequential relief followed. Case-Laws Service Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281447