https://www.taxtmi.com/caselaws?id=437171 Refund of service tax paid in the ordinary course remained subject to the doctrine of unjust enrichment even after a retrospective exemption removed the levy. The decisive question was whether the tax burden had been borne by the assessee or passed on to customers; on the facts, the Tribunal found the incidence had been passed on. Merely showing the tax amount as expenditure in the books was insufficient to displace that conclusion. The refund was therefore not payable to the assessee and was correctly credited to the Consumer Welfare Fund. en-us Thu, 27 Apr 2023 00:00:00 +0530 Sat, 29 Apr 2023 09:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437171 Refund of service tax paid in the ordinary course remained subject to the doctrine of unjust enrichment even after a retrospective exemption removed the levy. The decisive question was whether the tax burden had been borne by the assessee or passed on to customers; on the facts, the Tribunal found the incidence had been passed on. Merely showing the tax amount as expenditure in the books was insufficient to displace that conclusion. The refund was therefore not payable to the assessee and was correctly credited to the Consumer Welfare Fund. Case-Laws Service Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437171