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2015 (11) TMI 563 - AT - Service TaxCommercial or industrial construction service - Refund claim - Unjust enrichment - Held that:- Board has clarified as early as on 1.8.2006 that no service ax is chargeable under the circumstances. The appellant was aware of the said circular. In 2007, the said circular was only reiterated. Further, it is noticed that majority of the service tax has been collected by the appellant from their customer and only few customers have disputed. This would also indicate that the appellant was also aware from their customer that service tax is not leviable. Under the circumstances, it cannot be said that the appellant was not aware of the fact that no service tax was chargeable - Tribunal is the creature of Customs, Excise and Service Tax Acts and has to work within the boundaries of the sections provided therein. Section 11B is the section relating to refund which prescribes the time limit and hence that time limit has to be computed. The appellant has also quoted the Hon’ble Madras High Courts decision in the case of Saralee Household & Bodycare India (P) Ltd [2007 (6) TMI 55 - HIGH COURT, MADRAS ]. In the present case barring an amount of ₹ 3 lakhs, the appellant themselves were admitting that the remaining amount has been recovered from their customers. Even the amount of ₹ 3 lakhs which according to them has been paid by from their own resources cannot be considered for refund as the doctrine of unjust enrichment would be applicable at this stage. - Decided against assessee.
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