https://www.taxtmi.com/highlights?id=69497 Refund of Service Tax - principles of unjust enrichment - Since the appellant have paid service tax in the routine course and subsequently when the service tax was made exempted retrospectively, the incidence of service tax stood passed on. Therefore, the lower authorities have rightly credited the refund amount in the Consumer Welfare Fund - AT en-us Sat, 29 Apr 2023 09:07:04 +0530 Sat, 29 Apr 2023 09:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69497 Refund of Service Tax - principles of unjust enrichment - Since the appellant have paid service tax in the routine course and subsequently when the service tax was made exempted retrospectively, the incidence of service tax stood passed on. Therefore, the lower authorities have rightly credited the refund amount in the Consumer Welfare Fund - AT Highlights Service Tax Sat, 29 Apr 2023 09:07:04 +0530 https://www.taxtmi.com/highlights?id=69497