https://www.taxtmi.com/caselaws?id=306486 The appellate tribunal overturned the refund claim rejection based on advance payment under Rule 6(1A) of Service Tax Rules, 1994 and unjust enrichment. The tribunal found that the payment was not an advance but actual, supported by a Chartered Accountant Certificate. As the Special Court noted that the Show Cause Notice did not mention the advance payment issue and the payment was for a specific invoice falling under Rule 6(2), the tribunal held that the refund rejection was incorrect. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Thu, 07 Oct 2021 00:00:00 +0530 Fri, 03 Feb 2023 06:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306486 The appellate tribunal overturned the refund claim rejection based on advance payment under Rule 6(1A) of Service Tax Rules, 1994 and unjust enrichment. The tribunal found that the payment was not an advance but actual, supported by a Chartered Accountant Certificate. As the Special Court noted that the Show Cause Notice did not mention the advance payment issue and the payment was for a specific invoice falling under Rule 6(2), the tribunal held that the refund rejection was incorrect. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306486