Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 160 - AT - Service TaxRefund of erroneous payment of service tax – held that - refund was rejected on the ground of unjust enrichment as well as on merits. The Commissioner (Appeals) proceeded on the basis of Board Circular F. No. 332/35/2006-DRU dated 1-8-2006. The appellants in their written submissions stated that by Board’s Circular dated 29-1-2009, it is clarified that no tax is leviable on them. We have noticed that the refund was also rejected on the ground of unjust enrichment as the appellant failed to produce any evidence that the incidence of duty has not been passed on to any other person. In the written submissions, it is contended by the appellant that the amount was paid by them and it was not recovered from the customers. In support of their contention, they placed audited financial statement for financial year 2006-2007, where it was indicated that the amount was not recovered from any customer. – Matter remanded for examination.
|