https://www.taxtmi.com/caselaws?id=383549 Refund of service tax paid on services rendered to the Ministry of Defence was held maintainable after retrospective exemption under Section 102 of the Finance Act, 1994. The objection based on unjust enrichment failed because the service recipient had given a written direction to file the refund claim and receive the amount on its behalf, showing that the incidence of tax was borne by the recipient. The refund was therefore directed to be sanctioned directly to the service recipient, and denial solely because the appellant initially paid the tax was not justified. en-us Thu, 29 Nov 2018 00:00:00 +0530 Tue, 27 Aug 2019 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383549 Refund of service tax paid on services rendered to the Ministry of Defence was held maintainable after retrospective exemption under Section 102 of the Finance Act, 1994. The objection based on unjust enrichment failed because the service recipient had given a written direction to file the refund claim and receive the amount on its behalf, showing that the incidence of tax was borne by the recipient. The refund was therefore directed to be sanctioned directly to the service recipient, and denial solely because the appellant initially paid the tax was not justified. Case-Laws Service Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383549