Refund Granted for Service Tax Paid; No Unjust Enrichment Found as Funds Origin Remain Unchanged.
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....Refund claim - service tax was paid cum-tax computation - It, therefore, does not alter the origin of the funds utilized for discharge of tax liability - viz. from the common funds of the appellant without recourse to the members who paid nothing more than the entrance fee - Not a case of unjust enrichment - refund allowed - AT....




TaxTMI
TaxTMI