https://www.taxtmi.com/caselaws?id=419657 Refund of service tax on exported services cannot be denied merely because export-related documents were filed late, where the substantive conditions of the exemption notification are otherwise satisfied; the delay is a procedural lapse and does not defeat the refund. The doctrine of unjust enrichment also does not apply merely because the tax was shown as an expense in the profit and loss account, since accounting treatment alone does not prove that the burden was passed on to customers. The refund claim was therefore allowed, and the accounting entry was treated as insufficient to bar relief. en-us Fri, 04 Mar 2022 00:00:00 +0530 Thu, 17 Mar 2022 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419657 Refund of service tax on exported services cannot be denied merely because export-related documents were filed late, where the substantive conditions of the exemption notification are otherwise satisfied; the delay is a procedural lapse and does not defeat the refund. The doctrine of unjust enrichment also does not apply merely because the tax was shown as an expense in the profit and loss account, since accounting treatment alone does not prove that the burden was passed on to customers. The refund claim was therefore allowed, and the accounting entry was treated as insufficient to bar relief. Case-Laws Service Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419657