https://www.taxtmi.com/caselaws?id=381827 Amounts deposited during investigation or pending adjudication are treated as deposits under protest, not as payment of tax in the ordinary sense, so unjust enrichment does not bar refund. On that basis, crediting the sum to the Consumer Welfare Fund was inconsistent with settled law, and the assessee remained entitled to refund. At the same time, any separate allegation that the assessee collected service tax from customers had to be examined independently under the statutory recovery mechanism, after notice and opportunity, and the refund proceedings did not preclude such action. en-us Mon, 17 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381827 Amounts deposited during investigation or pending adjudication are treated as deposits under protest, not as payment of tax in the ordinary sense, so unjust enrichment does not bar refund. On that basis, crediting the sum to the Consumer Welfare Fund was inconsistent with settled law, and the assessee remained entitled to refund. At the same time, any separate allegation that the assessee collected service tax from customers had to be examined independently under the statutory recovery mechanism, after notice and opportunity, and the refund proceedings did not preclude such action. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381827