https://www.taxtmi.com/caselaws?id=405677 Service tax paid on foreman commission for periods before 1 April 2015 was held refundable because the levy had not yet arisen for that period, so the refund claim could not be rejected on the basis that service tax was already payable. The bar of unjust enrichment also did not apply, as the assessee produced a Chartered Accountant certificate and supporting accounts showing that the tax was not collected from customers and the incidence remained with the assessee. The order rejecting refund was set aside and consequential relief followed. en-us Tue, 23 Mar 2021 00:00:00 +0530 Mon, 08 Nov 2021 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405677 Service tax paid on foreman commission for periods before 1 April 2015 was held refundable because the levy had not yet arisen for that period, so the refund claim could not be rejected on the basis that service tax was already payable. The bar of unjust enrichment also did not apply, as the assessee produced a Chartered Accountant certificate and supporting accounts showing that the tax was not collected from customers and the incidence remained with the assessee. The order rejecting refund was set aside and consequential relief followed. Case-Laws Service Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405677