https://www.taxtmi.com/highlights?id=67994 Refund claim - Principles of unjust enrichment - only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the customer indirectly. An assessee is always at liberty to right back the expenditure debited in profit and loss account by way of adjustment in their capital account. - AT en-us Wed, 01 Feb 2023 08:55:16 +0530 Wed, 01 Feb 2023 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67994 Refund claim - Principles of unjust enrichment - only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the customer indirectly. An assessee is always at liberty to right back the expenditure debited in profit and loss account by way of adjustment in their capital account. - AT Highlights Service Tax Wed, 01 Feb 2023 08:55:16 +0530 https://www.taxtmi.com/highlights?id=67994