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Service Tax refund can be refused on the ground of unjust enrichment
Case Law Details
- Case Name
- Sap Labs India Pvt. Ltd. Vs Commissioner of C. Ex (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
The appellant/ assessee herein filed a refund application with the authorities on the ground that the service tax paid by them should not have been paid. The adjudicating authority after following the Principles of natural justice, rejected the refund claim on various grounds, including the ground of unjust enrichment.
Despite given a chance, the appellants have not produced any record or evidence to indicate that they have not passed on the element of service tax. In the absence of any such evidence, I find that the order of the Commissioner (Appeals) is correct and legal and does not suf...
