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2018 (7) TMI 855 - AT - Service TaxRefund claim - unjust enrichment - refund allowed but transferred the same to Consumer Welfare Fund, in terms of Section 12C of the CEA, 1944 - burden of service tax has been passed on to the passengers/customers or not - Held that:- Similar issue has been considered by this Tribunal in identical set of circumstances/ arguments in M/s Rajdhani Travels & Ors case [2018 (4) TMI 168 - CESTAT AHMEDABAD], where it has been concluded that once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service, then inevitably the burden of tax is passed on to customers/others, and consequently hit by the principles of unjust enrichment. Regarding the refund amount of ₹ 12,86,403/-, the Ld. Commissioner(Appeals) has upheld the same observing that once the duty is refundable, there is no question of imposition of penalty and recovery of interest. Appeal allowed in part.
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