https://www.taxtmi.com/caselaws?id=447740 Refund of service tax paid on a service later found not payable was not barred by unjust enrichment where the evidence showed the tax was borne by the assessee. Invoices, books of account, trial balance and the chartered accountant's certificate established that service tax was paid from the assessee's own funds, was not separately recovered from the customer, and was shown as receivable. A contractual clause stating that the rates were inclusive of tax was treated as only a general term and not conclusive proof that the tax incidence had been passed on. The refund was therefore admissible and the order rejecting it was unsustainable. en-us Tue, 02 Jan 2024 00:00:00 +0530 Thu, 04 Jan 2024 09:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447740 Refund of service tax paid on a service later found not payable was not barred by unjust enrichment where the evidence showed the tax was borne by the assessee. Invoices, books of account, trial balance and the chartered accountant's certificate established that service tax was paid from the assessee's own funds, was not separately recovered from the customer, and was shown as receivable. A contractual clause stating that the rates were inclusive of tax was treated as only a general term and not conclusive proof that the tax incidence had been passed on. The refund was therefore admissible and the order rejecting it was unsustainable. Case-Laws Service Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447740