https://www.taxtmi.com/caselaws?id=787269 Remits analysis to the Refund Sanctioning Authority to re-compute consequential refunds and to determine entitlement subject to unjust enrichment; claimants must prove correct quantification and that the incidence of service tax was not passed on to ultimate customers, with CA certificates and credit notes requiring corroboration by invoices, bills and supporting records. For amounts paid in the later period, the RSA must examine feasibility of reassessment or revision of self assessed ST3 returns under the prescribed procedure before quantifying any refund, applying the same unjust enrichment scrutiny and compliance with refund procedure requirements. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787269 Remits analysis to the Refund Sanctioning Authority to re-compute consequential refunds and to determine entitlement subject to unjust enrichment; claimants must prove correct quantification and that the incidence of service tax was not passed on to ultimate customers, with CA certificates and credit notes requiring corroboration by invoices, bills and supporting records. For amounts paid in the later period, the RSA must examine feasibility of reassessment or revision of self assessed ST3 returns under the prescribed procedure before quantifying any refund, applying the same unjust enrichment scrutiny and compliance with refund procedure requirements. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787269