Service Tax Refund to Assessee would amount to Unjust Enrichment If Burden shifted on Customers: Patna HC [Read Judgment]

The Patna High Court has recently held that if the service tax burden has already been shifted to the customers, the assessee cannot claim a refund of the same since it would amount to unjust enrichment. The petitioner had filed a refund application. However, the service tax department denied the claim under the provisions of […]

The post Service Tax Refund to Assessee would amount to Unjust Enrichment If Burden shifted on Customers: Patna HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.

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