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2019 (5) TMI 719 - AT - Service TaxRefund of service tax paid - principles of unjust enrichment - amount credit on Consumer Welfare Fund on the ground that the financial records of the appellant for the period 2012-2013 and 2013-14 show that the amount under claim of refund has been treated as expense and thereby passed on the effect of the amount of service tax to their customers - HELD THAT:- In the present case, the Doctrine of Unjust Enrichment is not applicable because the Range Officer after verifying the records of the appellant has filed a report wherein he has categorically stated that the appellant has not collected the service tax from the service recipient and the aspect of unjust enrichment is absent in the present case. Further, the original authority as well as the appellate authority has come to the conclusion that since the appellant has shown the amount of refund as expenses in the Profit and Loss Account and thereby they have passed on to its customers. This issue has been considered by the Madras High Court in the case of COMMISSIONER OF C. EX., COIMBATORE VERSUS FLOW TECH POWER [2006 (1) TMI 37 - HIGH COURT OF JUDICATURE (MADRAS)] , and it has come to the conclusion that the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account. Refund allowed - appeal allowed - decided in favor of appellant.
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