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2018 (4) TMI 667 - AT - Service TaxRefund claim - time limitation - Section 11B of Central Excise Act, 1944 - unjust enrichment - whether the respondent herein is eligible for the refund of the amount paid as service tax though not payable? - Held that: - the respondent had made payment of service tax under an assumption that the respondent was liable to do so when there was no liability - the issue covered by the decision in the case of M/s Parijat Construction, M/s Giriraj Construction Versus Commissioner of Central Excise [2017 (10) TMI 659 - BOMBAY HIGH COURT], where it was held that the limitation prescribed under Section 11 B of the said Act to be not applicable to refund claims for service tax paid under a mistake of law. Unjust enrichment - Held that: - the respondent had produced a Chartered Accountant's certificate indicating clearly that the amount of refund claim filed by them are reflected in the balance sheet as amounts receivable from the Central Excise department and they have not passed on the amount to their customers - In the absence of any contrary evidence to indicate that respondent has recovered the amount from their customers, the first appellate authority has come to a correct conclusion in holding that there is no unjust enrichment in this case. Refund allowed - appeal dismissed - decided against Revenue.
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