https://www.taxtmi.com/caselaws?id=437171 The Tribunal upheld the decision to credit the refund of service tax paid by transportation service appellants to the Consumer Welfare Fund, as the tax incidence was deemed passed on to customers before being exempted retrospectively. The Tribunal considered arguments and relevant judgments, ultimately concluding that the refund was justified based on the principle of unjust enrichment. This outcome aligns with past cases where similar refunds were denied on the same grounds. 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 The Tribunal upheld the decision to credit the refund of service tax paid by transportation service appellants to the Consumer Welfare Fund, as the tax incidence was deemed passed on to customers before being exempted retrospectively. The Tribunal considered arguments and relevant judgments, ultimately concluding that the refund was justified based on the principle of unjust enrichment. This outcome aligns with past cases where similar refunds were denied on the same grounds. Case-Laws Service Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437171