https://www.taxtmi.com/caselaws?id=427799 The tribunal upheld the Commissioner (Appeals)'s decision and rejected the appeal. The refund claim was partly time-barred, with the eligible amount directed to the consumer welfare fund due to the passing on of the tax burden to customers. The appellant's request for a direct refund to customers was against statutory provisions, and the doctrine of unjust enrichment applied as the tax burden was passed on. The tribunal emphasized that refunds could only be sanctioned based on existing assessments and modifications to self-assessment must be challenged first. en-us Thu, 15 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427799 The tribunal upheld the Commissioner (Appeals)'s decision and rejected the appeal. The refund claim was partly time-barred, with the eligible amount directed to the consumer welfare fund due to the passing on of the tax burden to customers. The appellant's request for a direct refund to customers was against statutory provisions, and the doctrine of unjust enrichment applied as the tax burden was passed on. The tribunal emphasized that refunds could only be sanctioned based on existing assessments and modifications to self-assessment must be challenged first. Case-Laws Service Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427799