Case Law Details
Case Name : M/s. Western Union Financial Services Inc. Vs. CST (CESTAT Delhi)
Appeal Number : Service Tax Appeals Nos. 56290-56293/2013 (DB)
Date of Judgement/Order : 25/01/2018
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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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 principle of unjust enrichment would not be applicable as provided in Section 11 B of the Central Excise Act, 1994.
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