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2015 (9) TMI 585 - AT - Service TaxDenial of refund claim - Unjust enrichment - Onus to prove - Held that:- Appellant had filed refund claim claiming it to be consequent upon the CESTATs Final Order [2008 (7) TMI 47 - CESTAT, NEW DELHI]. We find that the Commissioner (Appeals) has given clear finding that amount of refund claim is in respect of service tax which has been recovered from the customer namely M/s. J.P. Cement, Rewa and M/s. J.P. Cement has taken cenvat credit of the said service tax and utilized for payment of Central Excise Duty on its finished products and therefore the refund claim is hit by the doctrine of unjust enrichment under section 11B of Central Excise Act, 1944 made applicable to the service Tax matters by virtue of section 83 of the Finance Act, 1994. It is pertinent to mention that the onus is on the appellant to establish that the burden of service tax for which refund is claimed had not been passed on to others and that onus has clearly not been discharged by the appellant. - Decided against assessee.
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