No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]

By Yogitha S. Yogesh - On June 14, 2023 11:30 am - 2 mins read

Service Tax Rules - CESTAT directs - Issue Refund Cheque - CESTAT - TAXSCAN

The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no unjust enrichment when the refund was advance paid as per sub rule (1a) of rule 6 of service tax rules and directed to issue a refund cheque. M/s. Satyasai Human Resource Solutions, the appellant is registered with Service…

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