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2018 (12) TMI 790 - AT - Service TaxRefund of service tax paid erroneously - no service was provided - rejection on the ground of time limitation and unjust enrichment - period from April 2004 to August 2007 - Held that:- The refund claim has been filed on 14.3.2008. The Ministry of Company Affairs has issued the order of amalgamation on 30.4.2007. Further, in this order it is specifically stated that the amalgamation is to take effect from 1.4.2004 - In the present case, they have filed the refund claim within one year of the order passed by the Ministry of Company Affairs. In such a case, the refund claim which has been filed within one year after receiving the order or after coming to know about the amalgamation has to be considered to be made within the time prescribed under section 11B of the Act - thus, the refund claim is not hit by time bar. Unjust enrichment - Held that:- The Tribunal in the case of Usha International Ltd. [2016 (3) TMI 205 - CESTAT NEW DELHI] after analyzing the issue held that the assessee is eligible for refund as the service was rendered to self and the burden cannot be passed on to one self. Further, in the case of M/s. Sescot Sheet Metal Works Ltd. Vs. Commissioner of Customs [2015 (4) TMI 386 - MADRAS HIGH COURT], the jurisdictional High Court held that the doctrine of unjust enrichment is inapplicable to the State (PSU), and therefore it cannot tantamount passing the burden to any other person. The rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
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