https://www.taxtmi.com/caselaws?id=777035 CESTAT (New Delhi) dismissed the appeal. The tribunal upheld the Commissioner(Appeals) finding that refund claims were meritorious but could not be paid to the claimant due to unjust enrichment, the claimant failing to prove it did not pass on the service tax incidence; hence the refund amount was diverted to the Consumer Welfare Fund. The tribunal found no infirmity in rejecting disbursement for unjust enrichment, relying on Supreme Court precedent, and affirmed the direction to credit the claimed amount to the Consumer Welfare Fund. en-us Thu, 21 Aug 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777035 CESTAT (New Delhi) dismissed the appeal. The tribunal upheld the Commissioner(Appeals) finding that refund claims were meritorious but could not be paid to the claimant due to unjust enrichment, the claimant failing to prove it did not pass on the service tax incidence; hence the refund amount was diverted to the Consumer Welfare Fund. The tribunal found no infirmity in rejecting disbursement for unjust enrichment, relying on Supreme Court precedent, and affirmed the direction to credit the claimed amount to the Consumer Welfare Fund. Case-Laws Service Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777035