Court Approves Refund for Unjust Enrichment on Service Tax Despite Billing Inclusion, Upholds Client's Claim.

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....Refund - unjust enrichment - The mere fact that the service tax amount have not been in the clients ledger account, and that the service tax amount paid has been accounted as an expenses in profit and loss account cannot override the factual position that whatever billing has been made is inclusive of service tax which is not shown separately - refund allowed - AT....