https://www.taxtmi.com/caselaws?id=35106 Refund claims rejected on merits and for unjust enrichment require fresh examination where a subsequent Board circular states that no tax was leviable and audited financial statements are produced to show that the incidence was not passed on. The Tribunal held that these materials were relevant to both liability and unjust enrichment, so the original authority had to reconsider the claim after granting a proper hearing. The impugned orders were set aside and the matter was remanded for decision in accordance with law. en-us Tue, 31 Mar 2009 00:00:00 +0530 Thu, 24 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35106 Refund claims rejected on merits and for unjust enrichment require fresh examination where a subsequent Board circular states that no tax was leviable and audited financial statements are produced to show that the incidence was not passed on. The Tribunal held that these materials were relevant to both liability and unjust enrichment, so the original authority had to reconsider the claim after granting a proper hearing. The impugned orders were set aside and the matter was remanded for decision in accordance with law. Case-Laws Service Tax Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35106