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2020 (1) TMI 587 - AT - Service TaxRefund claim - Completion of Finishing Services - service tax was paid but the said activity does not attract levy of service tax - refund was rejected on the ground of unjust enrichment - HELD THAT:- It is undisputed fact that the appellants are traders and this being so, it is not possible for them to collect service tax by issue of invoices. Further, the Chartered Accountant’s certified to the effect that they have not passed on the burden of service tax, interest or the penalties to their customers. The Hon’ble High Court in the case of M/S. SHOPPERS STOP LTD. VERSUS THE COMMISSIONER OF CUSTOMS (EXPORTS), CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [2017 (7) TMI 11 - MADRAS HIGH COURT] had held that such certificate of Chartered Accountant cannot be the sole evidence for concluding that the burden of tax has not been passed on - In the present case, the Chartered Accountant’s Certificate has categorically certified that the burden has not been passed on to another. These documents show that VAT has been collected. There is no collection of service tax - All these facts establish that the burden of tax has not been passed on to another. The conclusion arrived at by the authorities below that the appellant has not passed the test of unjust enrichment cannot sustain - refund allowed - appeal allowed - decided in favor of appellant.
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