https://www.taxtmi.com/highlights?id=67993 Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore, cannot be considered to be towards payment of service tax or excise duty. The principles of unjust enrichment, therefore, would not apply if a refund is claimed for refund of this amount. - AT en-us Wed, 01 Feb 2023 08:55:11 +0530 Wed, 01 Feb 2023 08:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67993 Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore, cannot be considered to be towards payment of service tax or excise duty. The principles of unjust enrichment, therefore, would not apply if a refund is claimed for refund of this amount. - AT Highlights Service Tax Wed, 01 Feb 2023 08:55:11 +0530 https://www.taxtmi.com/highlights?id=67993