https://www.taxtmi.com/highlights?id=54735 Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service recipient, the refund of which is not made as on date, coupled with the appellant’s claim for refund of “tax” clearly attracts the principles of unjust enrichment and hence cannot be entertained. - AT en-us Sat, 12 Sep 2020 14:17:06 +0530 Sat, 12 Sep 2020 14:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54735 Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service recipient, the refund of which is not made as on date, coupled with the appellant’s claim for refund of “tax” clearly attracts the principles of unjust enrichment and hence cannot be entertained. - AT Highlights Service Tax Sat, 12 Sep 2020 14:17:06 +0530 https://www.taxtmi.com/highlights?id=54735