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2019 (11) TMI 245 - AT - Service TaxRefund of service tax - works contract services - reverse charge mechanism - refund rejected on the ground that the value shown in the input service invoices vis-a-vis value shown in the S.T return do not match as far as the total value paid for receiving work contract services - principles of unjust enrichment - HELD THAT:- Nothing has been brought to the notice that any appeal has been preferred by the department challenging those findings. However, the amount of said refund has been denied to be disbursed rather is ordered to be deposited with consumer welfare fund for want of the evidence regarding not passing of the incidence of the impugned services by the Appellant to any other person. Perusal thereof shows that since the year 2015 till the time of filing the impugned refund Appellant is showing the impugned amount of ₹ 6,36,415/- as an advance recoverable in cash as being paid towards the Service Tax - thus, there is sufficient evidence otherwise on record to falsify any unjust enrichment as is alleged on part of the Appellant. Thus, the Commissioner Appeals has committed an error while holding the unjust enrichment on part of the Appellant without any cognizant reason being given to support that finding - appeal allowed - decided in favor of appellant.
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