https://www.taxtmi.com/caselaws?id=769623 Refund of Service Tax paid under reverse charge on freight for transport of oil cakes could not be denied on unjust enrichment where the assessee produced a Chartered Accountant's certificate and the record showed no passing on of the tax burden. In a reverse charge arrangement, no invoice is issued to a third party with a tax component, so the normal concept of onward passing of tax does not arise. The only material verification was whether Cenvat credit had been taken, and the record did not show any credit availment. On these facts, rejection of the refund claim on unjust enrichment was unsustainable and the refund was allowable. en-us Thu, 13 Feb 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769623 Refund of Service Tax paid under reverse charge on freight for transport of oil cakes could not be denied on unjust enrichment where the assessee produced a Chartered Accountant's certificate and the record showed no passing on of the tax burden. In a reverse charge arrangement, no invoice is issued to a third party with a tax component, so the normal concept of onward passing of tax does not arise. The only material verification was whether Cenvat credit had been taken, and the record did not show any credit availment. On these facts, rejection of the refund claim on unjust enrichment was unsustainable and the refund was allowable. Case-Laws Service Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769623