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2014 (7) TMI 891 - HC - Service TaxClim of refund by the recipient of services - excess service tax was paid by the service provider - difference due to downgrade revision in price - unjust enrichment - period of limitation - The case of the revenue was that it was the service provider, namely RGTIL which alone was entitled to file a claim before the Commissionerate concerned and RGTIL had recovered the service tax amount from various recipients. - Held that:- once the finding of the adjudicating authority that the claim for refund was filed within the period of limitation of one year under Section 11B was not challenged by the revenue before the first appellate authority, such a ground cannot be urged for the first time in an appeal before this Court. As a matter of fact, the ground was not even urged in the form of a cross objection before the Tribunal. The assessee is the recipient of the taxable service provided by RGTIL and had borne the incidence of service tax. Hence, the assessee is entitled to claim a refund of excess service tax paid consequent upon the downward revision of the transmission charges payable by the assessee to RGTIL in terms of the determination made by the Regulatory Board. The fact that the assessee has not passed on the burden has been amply established in the order of the adjudicating authority. - no merit in the case of revenue - Decided against the revenue.
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