Refund of service tax paid without collecting from client could not be denied on the ground of unjust enrichment

CESTAT, AHMEDABAD BENCH Daivesh N. Shah & Co. V/s. Commissioner of Service Tax, Ahmedabad ORDER NOS. A/241-242/WZB/AHD OF 2012 APPEAL NOS. ST/473-474 OF 2010 JANUARY 17, 2012 ORDER 1. Even though two orders have been passed rejecting the refund claims filed by the appellants, since the issue involved is same in both the cases and period involved is also same, both the appeals are taken together and a common order is being passed. 2. Appellant had received certain amounts in April 2006 for providing services and since the eligibility or otherwise for the year 2005-06 was in...