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2015 (11) TMI 1255 - AT - Service TaxDenial of refund claim - Bar of limitation - Unjust enrichment - Held that:- Impugned order however rejects refund on the ground that the assessee failed to disclose the amount of refund claimed by it in its financial records, in its books of accounts and failed to furnish original financial records to verify its claim and therefore appellant failed to establish that the liability of the excess amount pre-deposited was not passed on and therefore there was no unjust enrichment. This is wholly fallacious reason. Both the authorities concede the position that appellant pre-deposited ₹ 21,38,874/- against its assessed service tax liability of ₹ 15,69,823/- apart from the interest thereon. In the circumstances, the excess amount deposited by the appellant, if refundable under law would be the amount receivable by it, particularly as the appellate authority found in favour of the assessee on the point of limitation. - Decided in favour of assessee.
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