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2015 (7) TMI 67 - CESTAT KOLKATAService tax on vehicle registration charges - Refund rejected as time barred - Unjust enrichment - Held that:- The present refund relates to the period thereafter i.e. from September, 2004 to August, 2007 on the amount of Service Tax paid on vehicle Registration charges for which no demand notice was pending nor it was in dispute before the authority concerned about the payment of service tax. The Appellant had paid Service Tax voluntarily during the said period. Therefore, the present refund claim is a separate proceedings and in my opinion cannot be construed as a refund arising out of the said order. I also find that there is not an iota doubt that the present refund claim arises out of applicability of provisions of Finance Act to the services rendered by the appellant. Therefore, any refund claim arises as a consequence to the application of the provisions of Finance Act,1994 ought to be in accordance with the provisions prescribed for refund under the Central Excise Act,1944 as applicable to service tax matters by virtue of Sec.83 of the Finance Act, 1994, in view of the observation of the Hon'ble Supreme Court in Mafatlal Industries' case [1996 (12) TMI 50 - SUPREME COURT OF INDIA]. - Decided against the assessee.
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