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2022 (3) TMI 106 - AT - Service TaxRefund of service tax paid - unjust enrichment - rejection on the ground of time limitation - Section 11B of Central Excise Act - HELD THAT:- From the grounds as stated it appears that appellant has challenged the order of Commissioner (Appeal) on the ground of limitation. However as per impugned order para 31, after examining the provisions of Section 11B of Central Excise Commissioner (Appeals) has observed that In view of the provision (ec) above, it is clear that the period of one year shall start from the date of the order of the Appellate Tribunal which is 20.08.2015, in this case. The refund has been filed on 28.06.2016, which is within the time period. Therefore, observations of the lower authority are set aside setting aside the rejection on the basis of limitation. Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust enrichment stating that it is an admitted position that the refund amount due was not reflected in the books of account of HPCL as claims receivable. This implies that the duty paid was shown as current expenditure and formed part of the Profit and Loss account of the assessee. Thus if the claimant himself has treated the refund amount due as expenditure and not as "claims receivable", the claimant cannot said to have passed the test of unjust enrichment. Nothing contrary to the findings recorded by the Commissioner (Appeal) has been stated by the appellant in his appeal - appeal dismissed - decided against appellant.
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