Concept of unjust enrichment not applies on export of service

M/s. Western Union Financial Services Inc. Vs. CST (CESTAT Delhi)

Appellant is to the effect that for export of service, the concept of unjust enrichment itself will not apply. To support this contention, they relied on various decided cases. The Tribunal in Pulcra Chemicals (India) Pvt. Ltd. (supra), Wienerberger Brick Industries Pvt. Ltd. (supra), Vodafone Cellular Ltd. (supra) and M/s.Mohanlal Services (supra) held that with reference to refund claims relating to export of services the pr

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