https://www.taxtmi.com/caselaws?id=383655 The Tribunal allowed 14 appeals challenging the finding of unjust enrichment in refund claims by the Commissioner(Appeals). The case involved export of services by a subsidiary of a US-based company, where the Tribunal held that unjust enrichment does not apply to such transactions. The impugned orders were set aside, emphasizing the exclusion of unjust enrichment in refund claims under Section 11B. The case was remanded for fresh consideration within three months, highlighting the importance of adhering to legal principles and precedents in tax refund matters. en-us Fri, 26 Jul 2019 00:00:00 +0530 Mon, 29 Jul 2019 08:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383655 The Tribunal allowed 14 appeals challenging the finding of unjust enrichment in refund claims by the Commissioner(Appeals). The case involved export of services by a subsidiary of a US-based company, where the Tribunal held that unjust enrichment does not apply to such transactions. The impugned orders were set aside, emphasizing the exclusion of unjust enrichment in refund claims under Section 11B. The case was remanded for fresh consideration within three months, highlighting the importance of adhering to legal principles and precedents in tax refund matters. Case-Laws Service Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383655