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2022 (1) TMI 131 - AT - Service TaxRejection of refund claim - rejection on the ground of unjust enrichment - rejection also on the ground of locus standi of the appellant contractor who is rendering construction services to the Ministry of Defence – MES, Raiwala, Meerut Cantt. - HELD THAT:- The appellant have applied for refund under proper authorisation and knowledge of the principal (receiver of service). Thus, there is no issue of locus standi. In the facts and circumstances, the appellant is competent to apply for the refund. Principles of unjust enrichment - HELD THAT:- The lower Court has raised doubts regarding the re-payment of the amount of tax, the refund of which has been sought. In view of the facts taken notice by this Tribunal, the issue of unjust enrichment no longer survives, and the appellant have discharged their onus as required under the provisions of Section 12B of the Act. Accordingly, the appellant is entitled to refund of the amount of ₹ 43,90,718/-. Appeal allowed - decided in favor of appellant.
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