https://www.taxtmi.com/caselaws?id=406271 The appeal was allowed for remand to the Adjudicating Authority as the appellant failed to prove that the tax burden was not passed on to the end users in a case involving subsidized canteen services. The Member (Judicial) directed further examination of the agreement and relevant documents to determine if the tax incidence was indeed transferred. If not, the refund amount would be payable to the appellant, highlighting the importance of countering the presumption of tax passing on to ensure a successful refund claim based on unjust enrichment principles. en-us Thu, 01 Apr 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406271 The appeal was allowed for remand to the Adjudicating Authority as the appellant failed to prove that the tax burden was not passed on to the end users in a case involving subsidized canteen services. The Member (Judicial) directed further examination of the agreement and relevant documents to determine if the tax incidence was indeed transferred. If not, the refund amount would be payable to the appellant, highlighting the importance of countering the presumption of tax passing on to ensure a successful refund claim based on unjust enrichment principles. Case-Laws Service Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406271