Doctrine of Unjust Enrichment inapplicable when appellant made disputed Payment

Pecon Computech Pvt Ltd Vs Commissioner of CGST & Excise (CESTAT Kolkata) Introduction: The case of Pecon Computech Pvt Ltd Vs Commissioner of CGST & Excise brings forward a crucial understanding of Service Tax refund in the realm of Indian taxation. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, ruled that the doctrine of unjust enrichment does not apply when the appellant made the payment under dispute. Analysis: Pecon Computech Pvt Ltd was embroiled in a Service Tax dispute amounting to Rs.1,53,031/-. After various proceedings and appeals, the revenue dep...