Dispute Over Service Tax Refund for Ship Broking Services; Appellate Authority Questions CA Certificate on Unjust Enrichment.

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....Refund of Service Tax - service tax was paid under the mistake of law - Unjust enrichment - Instead of discharging the burden of correctly classifying and establishing taxability of ship broking services under a particular taxable category by putting the Appellant to notice, the Revenue has on the contrary sought to shift this burden upon the Appellant - the findings of the appellate authority as regards the CA Certificate dated 25 March 2015 being not a conclusive proof of the incidence of tax not having been passed on by the Appellant to any other person also cannot be accepted. - AT....