https://www.taxtmi.com/caselaws?id=440611 A refund claim should not be rejected on unjust enrichment unless the ground is specifically raised in the show cause notice and the claimant is given a fair opportunity to prove that the incidence of tax was not passed on. The governing refund framework also requires independent scrutiny of admissibility and limitation on the facts of the case, rather than a broad or mechanical reliance on earlier constitutional-law principles. Where the documentary record is not properly examined and the claimant is denied a chance to support non-passing of tax burden, the matter calls for fresh adjudication under the refund provisions. en-us Wed, 19 Jul 2023 00:00:00 +0530 Sat, 22 Jul 2023 20:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440611 A refund claim should not be rejected on unjust enrichment unless the ground is specifically raised in the show cause notice and the claimant is given a fair opportunity to prove that the incidence of tax was not passed on. The governing refund framework also requires independent scrutiny of admissibility and limitation on the facts of the case, rather than a broad or mechanical reliance on earlier constitutional-law principles. Where the documentary record is not properly examined and the claimant is denied a chance to support non-passing of tax burden, the matter calls for fresh adjudication under the refund provisions. Case-Laws Service Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440611