https://www.taxtmi.com/caselaws?id=793680 Refund of a deposit made during investigation cannot be refused on the ground that it was reflected under a different assessee code or registration when the Department had already treated the matter as a single consolidated liability. The Tribunal treated the mismatch as a clerical or accounting issue and held the balance refund admissible, setting aside rejection of the claim. It also held that unjust enrichment did not apply because the amount retained after the underlying levy was found unsustainable did not continue to bear the character of tax, and there was no passing on of incidence. The appeals succeeded, and refund of the deposited amount with applicable interest was directed. en-us Thu, 18 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793680 Refund of a deposit made during investigation cannot be refused on the ground that it was reflected under a different assessee code or registration when the Department had already treated the matter as a single consolidated liability. The Tribunal treated the mismatch as a clerical or accounting issue and held the balance refund admissible, setting aside rejection of the claim. It also held that unjust enrichment did not apply because the amount retained after the underlying levy was found unsustainable did not continue to bear the character of tax, and there was no passing on of incidence. The appeals succeeded, and refund of the deposited amount with applicable interest was directed. Case-Laws Service Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793680