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2018 (6) TMI 1217 - AT - Service TaxRefund of service tax paid - The appellant has paid the service tax and later on realized that service tax is not leviable and thereafter filed the refund application - denial on the ground of time limitation and also on the ground of unjust enrichment - Section 11B of Central Excise Act read with Section 83 of the Finance Act - Held that:- Since the amount claimed as refund by the appellant can be refunded only under Section 11B, the limitation provided in the said section shall also be applicable for sanction of refund. There is no other provision for refund of service tax/excise duty except Section 11B of the Act. Therefore, limitation is applicable - reliance paced in the case of LNG Security Services Pvt Ltd. Vs. CST, Delhi [2017 (5) TMI 466 - CESTAT NEW DELHI], where it was held that provision of Section 11B of the Central Excise Act, 1944 dealing with refund/rebate have been made applicable to service tax by virtue of Section 83 of the Finance Act, 1994. Any application for refund of tax must be filed before the expiry of one year from relevant date. Principle of unjust enrichment - Held that:- Though the appellant has produced certain letters, which have been written by BSNL to them claiming the refund of service tax paid by them but the same has not been refunded to them so far and therefore the principle of unjust enrichment is applicable in the present case since the appellant has collected the service tax from BSNL. Appeal dismissed - decided against appellant.
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