https://www.taxtmi.com/caselaws?id=448276 CESTAT Allahabad dismissed revenue's appeal regarding refund claim and unjust enrichment. Tribunal held that pre-deposits made during investigation were paid by service provider and shown as revenue expenditure, justifying refund claim. Following precedents including M/S JAGETI CO. v. CST AHMEDABAD and Allahabad HC decision in COMMISSIONER OF CENTRAL EXCISE v. M/S ADVANCE STEEL TUBES LTD., tribunal ruled department failed to provide cogent evidence supporting unjust enrichment bar without considering cost structure. en-us Mon, 11 Dec 2023 00:00:00 +0530 Mon, 15 Jan 2024 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448276 CESTAT Allahabad dismissed revenue's appeal regarding refund claim and unjust enrichment. Tribunal held that pre-deposits made during investigation were paid by service provider and shown as revenue expenditure, justifying refund claim. Following precedents including M/S JAGETI CO. v. CST AHMEDABAD and Allahabad HC decision in COMMISSIONER OF CENTRAL EXCISE v. M/S ADVANCE STEEL TUBES LTD., tribunal ruled department failed to provide cogent evidence supporting unjust enrichment bar without considering cost structure. Case-Laws Service Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448276