https://www.taxtmi.com/caselaws?id=790087 Refund claims in service tax matters must be supported by affirmative proof that the tax burden was not passed on; absent complete contractual records, tax payment details and returns, the bar of unjust enrichment applies. The document also states that construction and development activities involving both materials and services fall within works contract services, and refund proceedings cannot be used to re-characterise a duly paid tax liability. On that basis, the impugned order was sustained and refund was denied. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790087 Refund claims in service tax matters must be supported by affirmative proof that the tax burden was not passed on; absent complete contractual records, tax payment details and returns, the bar of unjust enrichment applies. The document also states that construction and development activities involving both materials and services fall within works contract services, and refund proceedings cannot be used to re-characterise a duly paid tax liability. On that basis, the impugned order was sustained and refund was denied. Case-Laws Service Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790087