https://www.taxtmi.com/caselaws?id=290223 Refund of service tax paid on construction services during the period when an exemption for services to Government bodies was temporarily withdrawn and later restored was held not to be barred by unjust enrichment. The refund provision under Section 102 was treated as intended to return tax collected in that transitional period, and the contracts were found to be tax-inclusive, so the incidence of tax had not been passed on in a manner attracting unjust enrichment. The Revenue's challenge therefore failed. en-us Thu, 05 Sep 2019 00:00:00 +0530 Tue, 15 Sep 2020 10:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290223 Refund of service tax paid on construction services during the period when an exemption for services to Government bodies was temporarily withdrawn and later restored was held not to be barred by unjust enrichment. The refund provision under Section 102 was treated as intended to return tax collected in that transitional period, and the contracts were found to be tax-inclusive, so the incidence of tax had not been passed on in a manner attracting unjust enrichment. The Revenue's challenge therefore failed. Case-Laws Service Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290223