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2019 (11) TMI 1686 - AT - Service TaxEntitlement to the refund of deposits made by him during investigation, on success of appeal - requirement to pass the test of unjust enrichment - HELD THAT:- Though the assessee has produced Chartered Accountant’s certificate in support of their plea inasmuch as deposits were made in lump sum amount during the period of investigation and the same were not recovered from the Customers. The Appellate Authority has referred to Hon’ble Allahabad High Court judgement in the case of EBIZ. COM PVT. LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX AND OTHERS [2016 (9) TMI 1405 - ALLAHABAD HIGH COURT] laying down that principles of unjust enrichment are not applicable to the amounts paid during investigation and adjudication. Inasmuch as the law declared by the jurisdictional high court is binding on the Tribunal, there are no merits in the Revenue’s appeal - appeal rejected.
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