𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund claim for Works Contract Services provided to Government buildings is admissible, as no unjust enrichment occurred."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Appellant providing Works Contract Services for Central and State Government buildings. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Filed a refund claim for service tax paid on these services. 𝗜𝘀𝘀𝘂𝗲: Whether the refund claim is admissible, considering unjust enrichment?

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that since the appellant did not anticipate any service tax burden while submitting bids and contracts excluded additional payments for service tax, the unjust enrichment clause does not apply. The refund claim was therefore allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Appellant vs. Commissioner of Central Goods & Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 21 December 2024