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Tribunal Rules No Service Tax Due; Refund Should Not Go to Consumer Welfare Fund Due to Unjust Enrichment Principle.

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....Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but it directed the said amount to be deposited in the Consumer Welfare Fund - This is contrary to the consistent view of the Courts/Tribunal that amount deposited during the pendency of adjudication/investigation is in the nature of a deposit and principles of unjust enrichment is not applicable - refund allowed....

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Tribunal Rules No Service Tax Due; Refund Should Not Go to Consumer Welfare Fund Due to Unjust Enrichment Principle.