Refund claim granted based on CA certificate

Sodecia India Ltd. Vs The Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held refund claim of service tax paid by mistake eligible as Chartered Accountant certificate stated that the statutory records are examined and the incidence of duty has not been passed on, accordingly, doctrine of unjust enrichment doesn’t apply. Facts- During audit, it was pointed out to them that construction services are not eligible for cenvat credit and that they have to reverse the credit availed on the service tax paid by them for these services. Therefore, they reversed the credit on ...