https://www.taxtmi.com/caselaws?id=764723 Refund of service tax paid inadvertently was found not to be hit by unjust enrichment where the service recipient had not reimbursed the tax and the underlying services were not liable to service tax. On those facts, the incidence of tax was not passed on, so the refund claims remained maintainable. The decision relied upon by the Revenue was held inapplicable to refund claims under the service tax regime, and the appellant was held entitled to refund. en-us Tue, 14 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764723 Refund of service tax paid inadvertently was found not to be hit by unjust enrichment where the service recipient had not reimbursed the tax and the underlying services were not liable to service tax. On those facts, the incidence of tax was not passed on, so the refund claims remained maintainable. The decision relied upon by the Revenue was held inapplicable to refund claims under the service tax regime, and the appellant was held entitled to refund. Case-Laws Service Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764723