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HomeIndirect TaxesUnjust Enrichment Applies Even If Tax Not Payable: CESTAT Rejects Service Tax...

Unjust Enrichment Applies Even If Tax Not Payable: CESTAT Rejects Service Tax Refund

Indirect Taxes

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By Mariya Paliwala
Unjust Enrichment Applies Even If Tax Not Payable: CESTAT Rejects Service Tax Refund

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has dismissed the appeal filed by M/s Sandeep Builders and upheld the rejection of service tax refund, primarily on the ground of unjust enrichment and failure to challenge the original self-assessment. The bench of Dr. Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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