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2010 (1) TMI 130 - AT - Service TaxConsulting Engineering Service – import of service – demand confirmed by the original authority set aside by the commissioner (Appeals) and CESTAT – assessee filed refund claim dated 1.9.2004 of the service tax and interest already paid by them. After issuing show cause notice dated 15.2.2005, the original authority by order dated 10.1.2006 sanctioned the refund claim but ordered the same to be deposited to the Consumer Welfare Fund. - Commissioner (Appeals) sanctioned the refund in case. Held that: The ground that the appellants availed of the same as Cenvat credit is also not sustainable as the appellants vide letter dated 28.8.2004 informed the department that they had re-paid the said availed service tax along with interest to the department it cannot be said by any stretch of imagination that the burden of service tax amount to be refunded has been passed on to any other person or customers as service tax has gone in the excisable goods sold by the appellants. - whatever payment was made did not relate to service tax at all. It was merely an erroneous collection by DOT and payment by the appellants. Therefore, provisions relating to refund of service tax, including those relating to unjust enrichment, cannot have any application to the return of the amount in question – refund is allowed
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