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2023 (1) TMI 392 - AT - Service TaxRejection of refund claim - transitional provisions - rejection on the ground of time limitation and unjust enrichment - HELD THAT:- Under the transitional provision Section 142 of CGST Act, limitation have been done away with for the purpose of refund arising under the existing law. The appellant have demonstrated during the course of hearing by producing extracts from their accounts maintained on SAP system, wherein they have demonstrated that they have debited the invoices which were raised and no service was provided, and have also demonstrated the copies of credit notes issued to their customers. In the facts and circumstances, appellant have not taken any credit in their accounts, nor claiming transition refund by through Form TRAN-1 through GST regime. Further, it is found that appellant have passed the bar of unjust enrichment, as under the facts and circumstances they have not passed on any credit to their customers which is duly certified by their Chartered Accountant. Appeal allowed.
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