https://www.taxtmi.com/highlights?id=51254 Refund claim - unjust enrichment - the Chartered Accountant’s Certificate has categorically certified that the burden has not been passed on to another. These documents show that VAT has been collected. There is no collection of service tax - All these facts establish that the burden of tax has not been passed on to another - Refund allowed. en-us Thu, 16 Jan 2020 13:59:07 +0530 Thu, 16 Jan 2020 13:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51254 Refund claim - unjust enrichment - the Chartered Accountant’s Certificate has categorically certified that the burden has not been passed on to another. These documents show that VAT has been collected. There is no collection of service tax - All these facts establish that the burden of tax has not been passed on to another - Refund allowed. Highlights Service Tax Thu, 16 Jan 2020 13:59:07 +0530 https://www.taxtmi.com/highlights?id=51254