https://www.taxtmi.com/highlights?id=49094 Refund claim - unjust enrichment - Retrospective exemption - appellants have failed to produce the letter from NHAI that they have not paid the service tax to the Appellant - As per CA certificate, tax was paid from own pocket- the evidence is sufficient to establish that the service tax has not been passed on to the customer i.e. NHAI by the Appellants - refund allowed. en-us Wed, 04 Sep 2019 07:13:59 +0530 Tue, 03 Sep 2019 20:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49094 Refund claim - unjust enrichment - Retrospective exemption - appellants have failed to produce the letter from NHAI that they have not paid the service tax to the Appellant - As per CA certificate, tax was paid from own pocket- the evidence is sufficient to establish that the service tax has not been passed on to the customer i.e. NHAI by the Appellants - refund allowed. Highlights Service Tax Wed, 04 Sep 2019 07:13:59 +0530 https://www.taxtmi.com/highlights?id=49094