https://www.taxtmi.com/caselaws?id=282194 The Tribunal set aside the original decision and remanded the case to the Adjudicating Authority for a fresh order. The Tribunal emphasized the need to establish the absence of unjust enrichment before approving the refund of service tax paid under reverse charge mechanism. The appellant was granted an opportunity to submit books of accounts to prove that the service tax payment incidence was not passed on to any other party, which would then determine the refund process. en-us Fri, 17 Aug 2018 00:00:00 +0530 Tue, 27 Aug 2019 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282194 The Tribunal set aside the original decision and remanded the case to the Adjudicating Authority for a fresh order. The Tribunal emphasized the need to establish the absence of unjust enrichment before approving the refund of service tax paid under reverse charge mechanism. The appellant was granted an opportunity to submit books of accounts to prove that the service tax payment incidence was not passed on to any other party, which would then determine the refund process. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282194