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2013 (6) TMI 647 - AT - Service TaxRectification of mistake - Held that:- the finding of Tribunal that - "the original adjudicating authority in the course of denovo adjudication should also go into the question of unjust enrichment which has not been examined" is a mistake and needs to be rectified inasmuch as the Commissioner (Appeals) has admittedly considered the question of unjust enrichment and this was the only issue before him. In the light of observation that the Revenue has not challenged the finding of unjust enrichment arrived at by Commissioner (Appeals), we are of the view the Revenue's Appeal No. ST/181/2010 is required to be dismissed. We accordingly, rectify the said mistake and hold that whereas the Revenue's appeal No. ST/119/06 is allowed by way of remand for reconsideration of merits, Appeal No. 181/2010 is dismissed. However, we would like to make it clear that question of unjust enrichment would be relevant only if the Assistant Commissioner in denovo proceedings holds in favour of the assessee. - ROM application allowed.
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