https://www.taxtmi.com/caselaws?id=753480 CESTAT New Delhi dismissed the appeal regarding refund claim of Rs. 1,23,70,024. The appellant failed to prove it would not be unjustly enriched if refund was granted. Despite claiming credit notes were issued to builders, no evidence was provided that the builders had not already collected service tax from flat allottees. The Assistant Commissioner correctly ordered refund to Consumer Welfare Fund due to unjust enrichment concerns. The appellant's failure to substantiate its claim before Commissioner (Appeals) with sufficient evidence resulted in dismissal of the appeal. en-us Wed, 01 May 2024 00:00:00 +0530 Tue, 04 Jun 2024 08:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753480 CESTAT New Delhi dismissed the appeal regarding refund claim of Rs. 1,23,70,024. The appellant failed to prove it would not be unjustly enriched if refund was granted. Despite claiming credit notes were issued to builders, no evidence was provided that the builders had not already collected service tax from flat allottees. The Assistant Commissioner correctly ordered refund to Consumer Welfare Fund due to unjust enrichment concerns. The appellant's failure to substantiate its claim before Commissioner (Appeals) with sufficient evidence resulted in dismissal of the appeal. Case-Laws Service Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753480