No Bar of Unjust Enrichment Applicable When Payment made by  Appellant: CESTAT allows Refund of Service Tax [Read Order]

By Yogitha S. Yogesh - On June 9, 2023 4:00 pm - 2 mins read
No Bar of Unjust Enrichment Applicable When Payment made by Appellant - CESTAT allows Refund of Service Tax - TAXSCAN

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no bar of unjust enrichment is applicable when payment is made by the appellant and allowed the refund of Service Tax. M/s Pecon Computech Pvt. Ltd, the appellant challenged the impugned order where the Adjudicating Authority rejected their refund…

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