Refund of mistakenly paid service tax granted as incidence of tax not passed on

Sodecia India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that undisputedly the amount of service tax was paid by mistake and Chartered Accountant certificate was submitted certifying that incidence of duty has not been passed on. Accordingly, refund eligible as not hit by doctrine of unjust enrichment. Facts- The appellant filed two refund claims for an amount of Rs.12,39,386/- and Rs.9,67,149/- for refund of service tax discharged by them on works contract services provided to them by M/s.SRC Projects Pvt. Ltd. and M/s.UR Ground Engineering Pvt. Ltd....