https://www.taxtmi.com/caselaws?id=390912 Refund of Service Tax collected on exempt railway transportation of petroleum products was held maintainable in the hands of the service recipient, because refund lies with the person who actually bore the tax burden and did not pass it on. The Railway-issued STTG certificate, supported by the Ministry of Railways circular and Rule 9(1)(fa) of the Cenvat Credit Rules, was treated as acceptable evidence for refund or credit. On the facts, the certificate established that unjust enrichment did not apply, so the refund was not barred and consequential relief followed. en-us Mon, 02 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390912 Refund of Service Tax collected on exempt railway transportation of petroleum products was held maintainable in the hands of the service recipient, because refund lies with the person who actually bore the tax burden and did not pass it on. The Railway-issued STTG certificate, supported by the Ministry of Railways circular and Rule 9(1)(fa) of the Cenvat Credit Rules, was treated as acceptable evidence for refund or credit. On the facts, the certificate established that unjust enrichment did not apply, so the refund was not barred and consequential relief followed. Case-Laws Service Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390912