https://www.taxtmi.com/caselaws?id=750732 The Tribunal allowed the Appeal, overturning the lower authorities' decision, and remanded the case to the Adjudicating Authority for further verification of documentary evidence, including Credit Notes. The Tribunal emphasized that the unjust enrichment clause did not apply since the Service Tax was erroneously paid. The Adjudicating Authority must ensure no Cenvat Credit was taken by the client before deciding on the refund claim, adhering to principles of natural justice. en-us Wed, 10 Jan 2024 00:00:00 +0530 Fri, 29 Mar 2024 07:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750732 The Tribunal allowed the Appeal, overturning the lower authorities' decision, and remanded the case to the Adjudicating Authority for further verification of documentary evidence, including Credit Notes. The Tribunal emphasized that the unjust enrichment clause did not apply since the Service Tax was erroneously paid. The Adjudicating Authority must ensure no Cenvat Credit was taken by the client before deciding on the refund claim, adhering to principles of natural justice. Case-Laws Service Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750732