https://www.taxtmi.com/caselaws?id=435351 The Commissioner (Appeals) found the principle of unjust enrichment inapplicable to a coalfields company seeking a service tax refund. Despite the department's argument that the tax burden was passed on, the Commissioner's decision was supported by a Chartered Accountant's certificate and lack of contradictory evidence. The case was remanded for verifying challans, ensuring a thorough examination. The Tribunal dismissed the department's appeal, emphasizing prompt verification to prevent delays and financial burdens. The respondent's Cross Objections were also rejected, with directives for swift action by the Adjudicating Authority. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435351 The Commissioner (Appeals) found the principle of unjust enrichment inapplicable to a coalfields company seeking a service tax refund. Despite the department's argument that the tax burden was passed on, the Commissioner's decision was supported by a Chartered Accountant's certificate and lack of contradictory evidence. The case was remanded for verifying challans, ensuring a thorough examination. The Tribunal dismissed the department's appeal, emphasizing prompt verification to prevent delays and financial burdens. The respondent's Cross Objections were also rejected, with directives for swift action by the Adjudicating Authority. Case-Laws Service Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435351