https://www.taxtmi.com/highlights?id=48648 Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment en-us Wed, 14 Aug 2019 07:04:20 +0530 Wed, 14 Aug 2019 07:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48648 Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no refund application was filed by these customers - if the burden of the service tax has been shifted on the customers, the petitioner can not be a beneficiary thereof as any refund which would amount to unjust enrichment Highlights Service Tax Wed, 14 Aug 2019 07:04:20 +0530 https://www.taxtmi.com/highlights?id=48648