Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1276 - AT - Service TaxRefund claim - unjust enrichment - time bar - Held that: - The refund claim finally stands settled only with the order of the apex court. Hence the date of the judgment of the Hon. Supreme Court is to be considered for determining the relevant date in this case i.e. 4.7.2012. The refund claim stands filed on 21.8.2012, which is within a period of 1 year as permitted under Section 11(B) - refund claim filed in time. Unjust enrichment - Held that: - the appellant has made considerable efforts to refund the Service Tax benefits to the various subscribers. For current subscribers, it has been passed on as credit in future bills. However, it is also on record that many of the cheques issued to the subscribers who have closed the corrections, have not been encashed. Such funds would continue to lie in the books of accounts of the appellants. In such cases, it cannot be held that the test of unjust enrichment has been satisfied - amount need to be credited to consumer welfare fund, where found reasonable. Matter remanded back to undertake verification of the correct amount of service tax already passed on by the appellant to the ultimate subscribers which may be refunded in cash - Where such evidence has not been produced, the original authority will credit such amounts to the Consumers Welfare Fund - appeal allowed by way of remand.
|