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2017 (2) TMI 1275 - AT - Service TaxRefund claim - finalisation of price - rejection of refund on the ground of time bar and unjust enrichment - Held that: - the appellant is engaged in the manufacture of fertilizer which is exempted from the duty. The appellant paid the service tax to the GAIL who authorised the appellant to receive the refund. Hence, no element of unjust enrichment. Time limitation - Held that: - the identical issue has came up before the Tribunal in the case of Chambal Fertilizers and Chemical Ltd. vs. CCE, Indore [2017 (1) TMI 549 - CESTAT NEW DELHI], where it was held that The applicability of Section 11B ibid for claiming refund of Central Excise duty/Service Tax is not restricted only to manufacturer/service provider. The said statutory provision mandate that any person can claim refund, subject to the conditions that the tax/duty was collected from or paid by him; and the incidence of such tax/duty had not been passed on by him to any other person - matter remanded to the adjudicating authority for denovo adjudication in the light of the above observations but by providing a reasonable opportunity to the assessee to present their case with liberty to file additional evidence, if necessary, as per law. Appeal allowed by way of remand.
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