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2018 (12) TMI 554 - AT - Service TaxRefund of service tax paid on reverse charge basis - service received from the abroad for the period prior to 18.04.2006 - rejection of refund on the ground of unjust enrichment - principles of natural justice - Held that:- Necessary documents to prove that there is no unjust enrichment has not been submitted by appellant before original authority. Before Commissioner (Appeals) also they only submitted balance sheet and CA certificate, however, no further details like, Ledger, Schedule, etc. in support of the balance sheet were submitted before Commissioner (Appeals). Therefore, in absence of such documents, it is not possible to ascertain that whether the incidence of service tax paid and claimed as refund was passed on to any other person or otherwise. In interest of justice an opportunity can be given to the appellant to satisfy the sanctioning authority regarding the issue of unjust enrichment by producing all the necessary documents - appeal allowed by way of remand.
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