https://www.taxtmi.com/highlights?id=76155 Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service Tax, which was later found to be inapplicable due to a Board circular. The appellant issued Credit Notes and sought a refund, which was initially rejected based on the unjust enrichment clause. However, the Tribunal deemed the Credit Notes valid and instructed further verification. - Consequently, the matter was remanded to the Adjudicating Authority for proper examination within a specified timeframe. en-us Fri, 29 Mar 2024 07:45:31 +0530 Fri, 29 Mar 2024 07:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76155 Refund of Service Tax - Principles of unjust enrichment - The Appellate Tribunal reviewed a case where the appellant, a service provider, erroneously charged Service Tax, which was later found to be inapplicable due to a Board circular. The appellant issued Credit Notes and sought a refund, which was initially rejected based on the unjust enrichment clause. However, the Tribunal deemed the Credit Notes valid and instructed further verification. - Consequently, the matter was remanded to the Adjudicating Authority for proper examination within a specified timeframe. Highlights Service Tax Fri, 29 Mar 2024 07:45:31 +0530 https://www.taxtmi.com/highlights?id=76155