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2013 (8) TMI 169 - AT - Service TaxStay application – Waiver of pre-deposit - Unjust-enrichment under Section 11B of the Central Excise Act, 1944 - The appellant undertook activities of Galvanising work on job work basis for which they were paying service tax under Business Support Services during the period 2009-10 and 2010-11. Appellant was regularly filing ST-3 returns and also paid the service tax of Rs. 7,02,131/- during the above period. During the course of EA-2000 audit of the appellant’s unit, the officer pointed out that the activity of galvanising carried out by the appellant amounts to manufacture and they were required to pay Central Excise duty. Accordingly, the appellant paid Central Excise duty of Rs. 9,25,975/- and filed refund claim of service tax paid earlier – Held that:- Relying upon the Mafatlal Industries Limited vs. UOI case [2004 (6) TMI 139 - CESTAT, MUMBAI], appellant would not be entitled to refund in terms of law settled by this case - Not only the doctrine of unjust enrichment is required to satisfy as per Section 11B of the Central Excise Act, 1944 but the time-bar aspect specified in the Section is also reqruied to be fulfilled - Prima-facie, the limitation and unjust-enrichment grounds will be applicable in the present case - Appellant has, therefore, not made out a prima facie case for the complete waiver of Rs. 7,01,680/- - Appellant directed to deposit an amount of Rs. 1,00,000/- (Rupees one lakh only) within eight weeks.
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