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2018 (5) TMI 1361 - AT - Service TaxRefund claim - refund filed on the premise that on their activity of construction, they are not liable to pay service, therefore, amount paid by them is to be refunded - time limitation - unjust enrichment - Held that: - it cannot be held that the appellant has filed refund claim with a delay. As in a case where is a dispute whether there is a liability of the assessee or not and the same has been settled by the higher forum, in that circumstances, the assessee’s entitled to file refund claim within one year from the date when the dispute has been settled by the higher forum - the refund claims filed by the appellant are within time. Unjust enrichment - Held that: - as there is no finding given by the authorities below, in that circumstances, the matter is remanded back to the adjudicating authority to decide the issue of unjust enrichment within 30 days of passing of this order and the appellant is also directed to produce the required documents in relation to their claim of refund within 15 days from today. Appeal allowed by way of remand.
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