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2017 (2) TMI 537 - AT - Service TaxRefund claim - unjust enrichment - appellant contended that the amount so collected does not have the color or character of service tax for the reason that w.e.f. 01.07.2012, the said service fall in the negative list and are not taxable. The appellant having collected the tax erroneously has deposited the same to the Central Government. Thereafter they have filed the refund claim stating that there was no liability to make the payments as the services are not taxable. Held that: - even if credit notes are issued, the assessee has to establish that duty burden has not been passed on - the appellant has furnished documents to show that the amount collected has been adjusted. The amount was collected as service tax on the mistaken belief that the services were taxable. The amount however does not have the colour or character of tax for the purpose of levy by the department. Further, appellant has adduced evidence to show that the amount collected is adjusted - the rejection of refund claim is unjustified - appeal allowed - decided in favor of appellant.
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