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2019 (6) TMI 18 - CESTAT CHENNAIRefund of service tax - rejection on the ground of time limitation and unjust enrichment - period 07.11.2005 to 26.07.2007 - HELD THAT:- When the amount has been paid wrongly by mistake and when service tax is not leviable on the activity, the amount paid does not take the colour of service tax. If the amount paid which does not the colour of service tax, the same has to be refunded to the claimant subject to the provision of unjust enrichment. That for such refund, the time-limit under section 11B is not applicable - rejection of refund on the ground of time bar is unjustified. However, taking note of the fact that the refund is rejected not only on the ground of time bar but as well on unjust enrichment, the matter requires to be remanded to the adjudicating authority to reconsider this issue of unjust enrichment. Appeal allowed by way of remand.
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