EXCISE/ST/VAT : Refund sought by assessee of Service Tax paid on grant of liquor license by State Government in view of retrospective exemption granted by Finance Bill, 2019 cannot be said to be hit by bar of unjust enrichment merely on ground that said amount had been shown by assessee as expenses in their profit and loss accounts particularly when CA Certificate established that burden of tax had not been passed on to customersEXCISE/ST/VAT : Refund sought by assessee of Service Tax paid on grant of liquor license by State Government in view of retrospective exemption granted by Finance Bill, 2019 cannot be said to be hit by bar of unjust enrichment merely on ground that said amount had been shown by assessee as expenses in their profit and loss accounts particularly when CA Certificate established that burden of tax had not been passed on to customerswww.taxmann.com Latest Case LawsRead More
