𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗮𝗻𝗱 𝗨𝗻𝗷𝘂𝘀𝘁 𝗘𝗻𝗿𝗶𝗰𝗵𝗺𝗲𝗻𝘁. 📢 𝗧𝗵𝗲 𝗯𝗲𝗻𝗰𝗵 𝗼𝗳 𝗖𝗘𝗦𝗧𝗔𝗧 𝗼𝗯𝘀𝗲𝗿𝘃𝗲𝗱: The unjust enrichment clause does not apply; the appellant anticipated no service tax, and contracts excluded such additional payments. Refund granted..

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Nipani Industries 𝗜𝘀𝘀𝘂𝗲: Applicability of the unjust enrichment clause to the refund claim under Section 102 of the Finance Act, 1994.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The appellant filed a refund claim for Works Contract Services. Authorities approved it, but revenue contested due to unjust enrichment.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that there was no service tax liability when the appellant submitted bids, negating the unjust enrichment argument. The appeal was allowed, and the refund must be paid directly to the appellant.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s Nipani Industries Vs The Commissioner of Central Excise and Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 December 2023

📜 This ruling confirms that the unjust enrichment clause does not apply, and the appellant is entitled to receive the sanctioned refund.