Service tax – Cestat New Delhi: Question of unjust enrichment in respect to the refund claim – Held that appellant has only borne the burden of tax, as it does not make any difference whether the amount is debited in the profit and loss account or it is shown as amount receivable on the asset side in the balance sheet, in either case the burden falls on the appellant-assessee only – Appeal allowed by way of refund [Order attached]

16-Nov-2022 19:28:13