ST: Where assessee has deposited demand during investigation stage and contested issue before higher judicial for a including Tribunal, principle of unjust enrichment is inapplicable to refund of such 'deposit' made

ST: Where assessee has deposited demand during investigation stage and contested issue before higher judicial for a including Tribunal, principle of unjust enrichment is inapplicable to refund of such 'deposit' made



[2013] 35 taxmann.com 242 (Ahmedabad - CESTAT)

CESTAT, AHMEDABAD BENCH

Aadishwar Motors (P.) Ltd.

v.

Commissioner of Service Tax, Ahmedabad*