𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗔𝗱𝘃𝗮𝗻𝗰𝗲𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗣𝗮𝘆𝗺𝗲𝗻𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "As the amount was paid as an advance, the concept of unjust enrichment does not apply, making the appellant eligible for a refund."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Satyasai Human Resource Solutions 𝗜𝘀𝘀𝘂𝗲: Is the appellant entitled to a refund without unjust enrichment implications? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided services to educational institutions, later exempt under Notification No. 25/2012-ST.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that since the service tax was paid as an advance under Rule 6(1A) of the Service Tax Rules, it qualifies for a refund. Additionally, being an advance, it is not subject to unjust enrichment. The appeal was allowed, directing the original authority to issue the refund.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Satyasai Human Resource Solutions vs. Commissioner of Service Tax-I, Pune 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 85334 of 2016 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 08 June 2023 📜 This ruling confirms that refunds of advance payments are exempt from unjust enrichment criteria