Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 726 - CESTAT NEW DELHIDenial of refund claim - Unjust enrichment - procedural violation - Held that:- Commissioner (Appeals) has come to the finding regarding admissibility of refund (other than relating to the unjust enrichment) by simply observing that procedural infringement is not sufficient to deny the substantive benefit without discussing whether the substantive benefit was otherwise actually available. The original adjudicating authority had not discussed that issue on merits. Therefore Revenue’s contention that if at all, the issue should have been examined by the Commissioner (Appeals) on merit before coming to a finding about admissibility of refund or he should have remanded the matter to the original adjudicating authority to decide the claim on merit has sustainable force. As regards unjust enrichment, we find that Revenue has clearly and documentarily brought out as to how the impugned amount has been taken into account as expenses in their accounts which by necessary implication means that the burden has been passed on to the customers. In the wake of such documentary evidence to the contrary, the CA certificate is an inadequate counter. Thus the original adjudicating authority was right with regard the aspect of unjust enrichment. - Decided in favour of Revenue.
|