https://www.taxtmi.com/caselaws?id=383889 Refund of service tax was denied because the records showed that the appellant had collected the tax from clients, attracting the doctrine of unjust enrichment under Section 11B(2). The authority examined books of account, contract documents, statements of account and invoices for the relevant building contracts and found that the incidence of tax had been passed on to service recipients. A Chartered Accountant's certificate to the contrary was rejected as inconsistent with those materials. On those findings, the refund was held inadmissible and the rejection sustained. en-us Wed, 31 Jul 2019 00:00:00 +0530 Thu, 29 Oct 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383889 Refund of service tax was denied because the records showed that the appellant had collected the tax from clients, attracting the doctrine of unjust enrichment under Section 11B(2). The authority examined books of account, contract documents, statements of account and invoices for the relevant building contracts and found that the incidence of tax had been passed on to service recipients. A Chartered Accountant's certificate to the contrary was rejected as inconsistent with those materials. On those findings, the refund was held inadmissible and the rejection sustained. Case-Laws Service Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383889