https://www.taxtmi.com/caselaws?id=752570 Refund of service tax remains subject to the unjust enrichment bar only where the incidence is shown to have been passed on in any form. Rendering the service to self, following amalgamation, does not by itself establish passing on of the burden to another person. A chartered accountant's certificate has evidentiary value for showing the amount as receivable, but it is not conclusive standing alone because verification must be supported by the underlying books of account. A mere assumption that the tax may have been built into the cost of goods is insufficient; the receivable entry and relevant accounts must be checked before the refund claim is decided. en-us Fri, 10 May 2024 00:00:00 +0530 Tue, 14 May 2024 06:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752570 Refund of service tax remains subject to the unjust enrichment bar only where the incidence is shown to have been passed on in any form. Rendering the service to self, following amalgamation, does not by itself establish passing on of the burden to another person. A chartered accountant's certificate has evidentiary value for showing the amount as receivable, but it is not conclusive standing alone because verification must be supported by the underlying books of account. A mere assumption that the tax may have been built into the cost of goods is insufficient; the receivable entry and relevant accounts must be checked before the refund claim is decided. Case-Laws Service Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752570