Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]

CESTAT ruled that the amount of refund when shown as service tax receivable under asset side of trial balance sheet is not hit by unjust enrichment
CESTAT - CESTAT Ahmedabad - Service tax - Trial Balance Sheet - Asset - Refund - Unjust Enrichment - Service Tax Refund - TAXSCAN

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the amount of refund when shown as service tax receivable under asset side of trial balance sheet is not hit by unjust enrichment. The Adjudicating Authority sanctioned the refund claim of service tax of Rs. 49,58,381/- filed by…

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