https://www.taxtmi.com/caselaws?id=298410 The tribunal found the doctrine of unjust enrichment inapplicable in a case where a sugar and molasses manufacturer sought a refund on Service Tax paid for transporting cane to their factory. Despite using Cenvat credit for sugar duty payment, the tribunal noted the fixed sugar price meant the duty was solely borne by the appellant, with no cost recovery from buyers. Consequently, the tribunal set aside the unjust enrichment bar, allowing the refund claim appeal with any necessary relief. This case highlights the significance of specific circumstances in determining the applicability of unjust enrichment in tax disputes. en-us Tue, 05 Sep 2017 00:00:00 +0530 Mon, 01 Nov 2021 07:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298410 The tribunal found the doctrine of unjust enrichment inapplicable in a case where a sugar and molasses manufacturer sought a refund on Service Tax paid for transporting cane to their factory. Despite using Cenvat credit for sugar duty payment, the tribunal noted the fixed sugar price meant the duty was solely borne by the appellant, with no cost recovery from buyers. Consequently, the tribunal set aside the unjust enrichment bar, allowing the refund claim appeal with any necessary relief. This case highlights the significance of specific circumstances in determining the applicability of unjust enrichment in tax disputes. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298410