Refund Claim Approved Due to Unjust Enrichment; Chartered Accountant's Certificate Confirms Tax Burden Not Transferred.

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....Refund claim - unjust enrichment - the Chartered Accountant’s Certificate has categorically certified that the burden has not been passed on to another. These documents show that VAT has been collected. There is no collection of service tax - All these facts establish that the burden of tax has not been passed on to another - Refund allowed.....