Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1205 - CESTAT MUMBAIRefund claim - retrospective exemption accorded to the activity rendered in a works contract awarded by Jawaharlal Nehru Port Trust - principles of unjust enrichment - HELD THAT:- The issue of whether any claim for refund has been preferred by the two sub-contractors who included the tax in the invoice raised on the respondent herein or had availed benefits is, in our opinion, too vague on allegation to be raised at this juncture. There is no essaying of any facts, or even speculation, on the nature, and extent, of benefits that could be availed. The Tribunal is not to be expected to either undertake an enquiry, or direct any of the lower authorities to proceed in that direction merely on the basis of apprehensions entertained by the Committee of Commissioners. Appropriately, a responsible approach on the part of the Committee would have been to enunciate some facts that could reasonably lead to such conclusion. In the absence thereof, this ground is not tenable. In fact, the apprehension that appears to have led by the Committee on that path is apparent from reference to the amount involved in the refund, superfluous though it be. The withdrawal of the exemption for a limited period was considered to be crucial enough for reconsideration and it is with full authority of Parliament that the exemption was not only restored but refund of amount already paid legislated upon Appeal dismissed.
|