https://www.taxtmi.com/highlights?id=71038 Refund of service tax paid - principles of unjust enrichment - The Chartered Accountant (CA) certificate has been rejected stating that it is only a secondary evidence. In the absence of any such ground in the show cause notice and opportunity to the appellant to substantiate his claim on the ground of unjust enrichment this portion of order cannot survive - Matter restored back - AT en-us Sat, 22 Jul 2023 21:55:35 +0530 Sat, 22 Jul 2023 21:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71038 Refund of service tax paid - principles of unjust enrichment - The Chartered Accountant (CA) certificate has been rejected stating that it is only a secondary evidence. In the absence of any such ground in the show cause notice and opportunity to the appellant to substantiate his claim on the ground of unjust enrichment this portion of order cannot survive - Matter restored back - AT Highlights Service Tax Sat, 22 Jul 2023 21:55:35 +0530 https://www.taxtmi.com/highlights?id=71038