Doctrine of unjust enrichment not applies to advance service tax payment

Satyasai Human Resource Solutions Vs Commissioner of Service Tax (CESTAT Mumbai) Introduction: In a significant decision, CESTAT Mumbai, in the case of Satyasai Human Resource Solutions Vs Commissioner of Service Tax, ruled on the issue of service tax refund in the context of an exemption. The appellant, a service provider to educational institutions, had deposited a sum as service tax that they later claimed should be refunded due to an exemption provided by Notification No. 25/2012-ST. Analysis: The crux of the case revolved around whether the refund sought by Satyasai Human Resource Solutio...