https://www.taxtmi.com/caselaws?id=31762 The Appellate Tribunal CESTAT AHMEDABAD dismissed both appeals regarding the refund of service tax. The appellant's refund claim was rejected due to unjust enrichment, as they had recovered the amount from clients. The Revenue's appeal was denied as the tax was not paid when services were rendered, and the argument that the appellant may have recovered the amount post-certificate issuance was based on assumptions. The Tribunal upheld the Commissioner (Appeals)' decision in both cases, finding no merit in the parties' arguments. en-us Thu, 27 Sep 2007 00:00:00 +0530 Fri, 28 Mar 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31762 The Appellate Tribunal CESTAT AHMEDABAD dismissed both appeals regarding the refund of service tax. The appellant's refund claim was rejected due to unjust enrichment, as they had recovered the amount from clients. The Revenue's appeal was denied as the tax was not paid when services were rendered, and the argument that the appellant may have recovered the amount post-certificate issuance was based on assumptions. The Tribunal upheld the Commissioner (Appeals)' decision in both cases, finding no merit in the parties' arguments. Case-Laws Service Tax Thu, 27 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31762