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2022 (11) TMI 884 - AT - Service TaxRefund of amount paid during the investigation - refund claims sanctioned but ordered to the same to be transferred to consumer welfare fund on the ground that paid service tax amount was already received by the Appellant from its clients - whether unjust enrichment is applicable in respect of Service Tax refund claim filed by the Appellant? HELD THAT:- Even though the Service Tax was paid during the investigation of case, there is no escape from the provision of Section 11B wherein the test of unjust-enrichment is necessary before sanction of refund. As regards the fact whether incidence of refund amount has been passed on or otherwise, we find that the Ld. Commissioner (Appeals) only based on the contract clause and statement of Shri Milind Belsare concluded that appellant have passed on the burden of service tax to the customers. However here Ld. Counsel submitted the copy of balance sheet, details of amount shown as receivable in Balance Sheet, break-up of receivable amount, details of contract, copy of invoices and copy of CA certificate in support of their claim that no service tax was charged from the customers. Matter remanded to the adjudicating authority only for limited purpose to verify the factual aspect as per the books of account of the appellant that whether the incidence of service tax has not been passed on to any other person or otherwise - appeal allowed by way of remand.
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