https://www.taxtmi.com/caselaws?id=438895 The Tribunal allowed the appellant's appeal for a refund of service tax claimed under exemption Notification No.25/2012-ST. The appellant, a service provider to educational institutions, had paid the tax amount as an advance and provided evidence that no tax was collected from the service recipient. The Tribunal found the refund justified, ruling that the amount was an advance payment and the doctrine of unjust enrichment did not apply. The original authority was directed to issue the refund cheque to the appellant. en-us Thu, 08 Jun 2023 00:00:00 +0530 Sun, 11 Jun 2023 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438895 The Tribunal allowed the appellant's appeal for a refund of service tax claimed under exemption Notification No.25/2012-ST. The appellant, a service provider to educational institutions, had paid the tax amount as an advance and provided evidence that no tax was collected from the service recipient. The Tribunal found the refund justified, ruling that the amount was an advance payment and the doctrine of unjust enrichment did not apply. The original authority was directed to issue the refund cheque to the appellant. Case-Laws Service Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438895