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Refund of Service Tax Challenged Due to Unjust Enrichment; Decision Based on Speculative Bid Calculation Assumptions.

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....Refund of service tax - Principles of unjust enrichment - The Commissioner’s reasoning in the impugned order is based on the presumption as to how the appellant would have decided to bid an amount and we find no room in law to speculate as to how the bids would have been made by the appellant. It is their business decision and there is no presumption in law that whenever bids are made, elements X, Y or Z have been reckoned. - AT....

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Refund of Service Tax Challenged Due to Unjust Enrichment; Decision Based on Speculative Bid Calculation Assumptions.