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2017 (5) TMI 55 - AT - Service TaxRefund claim - service tax paid on exempt service - rejection on the ground of time limitation u/s 11B of the CEA 1944 and unjust enrichment - Held that: - the limitation prescribed u/s 11B is not applicable to the amount paid under mistake for the reason that such amount does not have the colour of tax/duty - the refund claim cannot be rejected on the ground of limitation. Unjust enrichment - Held that: - when CA certificate is produced to establish that the incidence of duty has been borne by the assessee, the same has to be considered if acceptable otherwise - In the present case, the veracity of the CA certificate is not in dispute. The appellants have produced the Ledger account as well as Bank Statement alongwith copy of the cheque and Chartered Accountant certificate to show that the incidence of duty has not been passed on to the educational institution M/s GMR Institute of Technology to whom the assessees had provided the services - the refund claim cannot be rejected on the ground of unjust enrichment. Appeal allowed - decided in favor of appellant.
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