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2022 (1) TMI 1176 - AT - Service TaxRefund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the Department and was aware that they are required to deposit service tax on the taxable services - claim has been filed after more than one year from the date of deposit of the tax - Applicability of time limitation - Applicability of unjust enrichment - HELD THAT:- The service tax was not leviable on the services provided by the appellants, which was paid by mistake by the appellants, thus, it will be treated as deposit, ipso facto, and are entitled for refund - This fact is more evident as the services provided by the appellants are - route survey, design, supply of material for construction, erection and commissioning of 33KV D/C Line on Panther Conductor for 2.5 km from 132 KV GSS, Equipment for the work of urban focus programme, equipment for providing HVD/LVD system, etc. Time Limitation - HELD THAT:- Limitation u/s 11B will not be applicable as the amount deposited is not tax and, at best, revenue deposit. Applicability of unjust enrichment - HELD THAT:- In view of the work orders, which were issued to the appellants in competitive open bid, as per contract it is clear that the prices are Firm in all respect and Independent of any variation. It is also not in dispute that the appellants have not charged any service tax in their invoices. I am of the view that unjust enrichment is also not applicable.
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