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2016 (6) TMI 779 - AT - Service TaxClaim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account - Held that:- The excess amount paid is not in dispute. Further, it is to be borne in mind that the appellant is liable to pay service tax for the transactions on the basis of reverse charge mechanism. So, there is no question of the incidence of duty/tax being passed on to another. Without an iota of incidence the Commissioner (Appeals) has concluded that the refund is hit by unjust enrichment merely because the amount was said to be shown as expenditure. The constraints faced in accounting cannot be a ground to assume that the duty has been passed on to another. The appellant also produced Chartered Accountant certificate. - the refund amount is not hit by the doctrine of unjust enrichment. The order directing to credit the sanctioned amount to Consumer Welfare Fund is not sustainable and therefore set aside. - Decided in favor of assessee.
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