Unjust Enrichment Claim Requires Proof of Non-Transfer of Tax Incidence; Chartered Accountant's Certificate Needs Verification.

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....Refund - Principle of unjust enrichment - validity of the chartered accountant (CA) certificate - The Tribunal acknowledged that while service provided to self may not automatically trigger unjust enrichment, the crucial factor is whether the incidence of service tax was passed on in any form. The Tribunal emphasized that the burden of proof lies on the appellant to demonstrate that the incidence of service tax was not passed on. - Regarding the validity of the chartered accountant certificate, the Tribunal recognized its importance but highlighted that it must be supported by the actual entries in the books of account. Without verification of the books, the certificate alone may not suffice to establish the claim.....