Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 612 - CESTAT AHMEDABADRefund claim - unjust enrichment - Erection, Commission and Installation services - Held that:- It is undisputed that the first appellate authority has come to the conclusion that the appellant is eligible for the refund of the amount paid by him during the observation by the audit party. As regards the unjust enrichment, the contentions of counsel needs to be considered by the lower authorities in as much as having been out of business from 2008, appellant would not have passed on the service tax liability to any customer. On this factual matrix, since there is no evidence, this issue cannot be decided. Accordingly, holding that the lower authorities are required to pass an order on the question of unjust enrichment as per the facts put up by the ld. counsel, portion of the impugned order is set aside and remand the matter back to the adjudicating authority to consider the issue of granting refund to the appellant after ascertaining the claim of the appellant regarding the closure of the business and there cannot be any passing of the service tax liability.
|