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2015 (10) TMI 1933 - CESTAT DELHIRefund claim - service tax on GTA service was paid without availing of the exemption Notification No.32/04-ST dt.03.12.2004 - unjust enrichment - Held that:- Refund was originally allowed by the adjudicating authority and on an appeal filed by the Revenue, Commissioner (Appeals) reversed the said order on two grounds. First on the ground of time bar, the refund applicant stand filed on 31.1.07 for the period January, 2005 to November, 2006. Admittedly the service tax in question was not paid by the appellant under protest, neither the assessments were provisional, in which case the limitation would apply. Inasmuch the refund stand filed after the normal period of limitation of one year, and only a part amount would fall within the limitation period, I hold that the refund amount beyond the period of limitation is not admissible to the appellants on the said ground - Service Tax was paid by the appellant on the GTA service so received by them, on reverse charge basis. Normally it is the service provider, who has to pay the Service Tax. As a recipient of the services, when it is the obligation of the appellant to discharge the service tax, the question of recovering the same from the service provider does not arise. As such, I hold that appellant succeed on the issue of unjust enrichment. - Matter remanded back - Decided in favour of assessee.
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