Refund Granted for Incorrect Service Tax Category; Chartered Accountant's Certificate Upheld; Unjust Enrichment Principles Applied.

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....Refund of Service Tax paid - principles of unjust enrichment - Service tax was paid under wrong head - Rejection of certificate of the Chartered Accountant - certificate issued by the Chartered Accountant has an evidentiary value and should not be rejected lightly because the said certificate has been issued after the verification of the accounts of the assessee. - Refund allowed - AT....