https://www.taxtmi.com/caselaws?id=796138 Service-tax refund is not barred by unjust enrichment where the contractual consideration is inclusive of tax and no separate tax amount is recoverable from the service recipient, because the service provider bears the tax incidence. The same principle applies where service tax is separately shown in invoices but the recipient has not paid that amount; supporting records and a chartered accountant's certificate may establish that the burden was not passed on. Refund of tax paid on non-taxable services is available where the claimant proves that it retained the tax burden. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796138 Service-tax refund is not barred by unjust enrichment where the contractual consideration is inclusive of tax and no separate tax amount is recoverable from the service recipient, because the service provider bears the tax incidence. The same principle applies where service tax is separately shown in invoices but the recipient has not paid that amount; supporting records and a chartered accountant's certificate may establish that the burden was not passed on. Refund of tax paid on non-taxable services is available where the claimant proves that it retained the tax burden. Case-Laws Central Excise Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796138