https://www.taxtmi.com/highlights?id=47318 Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but it directed the said amount to be deposited in the Consumer Welfare Fund - This is contrary to the consistent view of the Courts/Tribunal that amount deposited during the pendency of adjudication/investigation is in the nature of a deposit and principles of unjust enrichment is not applicable - refund allowed en-us Thu, 20 Jun 2019 15:39:56 +0530 Thu, 20 Jun 2019 15:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47318 Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but it directed the said amount to be deposited in the Consumer Welfare Fund - This is contrary to the consistent view of the Courts/Tribunal that amount deposited during the pendency of adjudication/investigation is in the nature of a deposit and principles of unjust enrichment is not applicable - refund allowed Highlights Service Tax Thu, 20 Jun 2019 15:39:56 +0530 https://www.taxtmi.com/highlights?id=47318