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2011 (5) TMI 692 - CESTAT, MUMBAIRefund claim - amounts of service tax were paid under the head 'Clearing & Forwarding Agency Services - rejection of claim on the grounds of limitation and unjust enrichment under Section 11B of the Central Excise Act read with Section 83 of the Finance Act, 1994 - There is no reference to the relevant period in Chartered Accountant certificate - document appears to indicate that the amounts of service tax mentioned therein are outstanding in the books of accounts of the appellant as on 31/03/2011 - no cogent explanation forthcoming about any of these infirmities of this document - refund of service tax cannot be allowed without the bar of unjust enrichment - appeal is dismissed. Proof of service tax paid under protest - held that:- This document contains a handwritten footnote reading thus 'the same paid under protest as per letter of Directorate of Service Tax dated 05/02/2002'. As already indicated, this document is a zerox copy of the TR-6 challan for January 2002. In the absence of the original TR-6 challan, it is difficult for us to accept the claim that the above remark had been made in the original TR-6 challan. This is because manipulation is possible in the course of photocopying a document. In any case, the appellant or their Consultant has not brought on record any other documents evidencing payment of service tax under protest for the remaining period. In the circumstances, the present contention of the appellant that the service tax paid under protest cannot be accepted.
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