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2019 (1) TMI 7 - AT - Service TaxRefund of service tax paid - services provided to the Ministry of Defence - rejection on the ground of unjust enrichment - Held that:- As per Section 11B(2)(e), the person who has borne the tax, can file the refund claim. Admittedly, this refund claim has been filed by the appellant on persuasion of the service recipient vide letter dt. 17.10.2016 - the service recipient has directed the appellant to file refund claim on their behalf under section 11B(2)(e) of the Central Excise Act, 1944. In these circumstances, the refund of the service tax paid by the appellant for which no service tax is payable, the appellant is entitled to file the refund claim on behalf of service recipient. As the appellant has paid the said amount of the service tax from the service recipient and as per the request of the service recipient, the same is required to be deposited in the account of service recipient. Therefore, the said refund is to be given to the service recipient only. Refund of interest paid by them on late payment of the service tax - Held that:- In the application of refund, the appellant has not claimed the refund of any interest; therefore, refund claim of interest cannot be entertained at this stage - further, at the time of payment of service tax with a delay, the appellant was required to pay service tax. In these circumstances also, the appellant can not claim the refund of interest. Appeal allowed in part.
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