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2017 (8) TMI 398 - AT - Service TaxLevy of service tax - auction proceeds of abandoned goods - time limitation - Held that: - the limitation needs to be counted from the date of the decision of the appellate Tribunal in terms of Section 11B of the Central Excise Act, 1944 made applicable to the Finance Act, 1994 by Section 83 thereof. However, it is seen that the matter before Tribunal related to demand for the period 2004 to 2009 and, therefore, only the said period can be considered for the purpose of refund. Unjust enrichment - Held that: - It is seen that even at the appellate stage, no such certificate has been produced before the Tribunal. In these circumstances, we find that though clause of limitation under Section 11B would not be applicable in respect of the amounts covered by the demand show-cause notice issued to the appellant and dropped subsequently by the Commissioner as well as by the Tribunal, however, in view of the failure of the appellant to establish that they have not passed on burden of any other person, the said amount would have to be transferred to the Consumer Welfare Fund. Appeal disposed off - decided partly in favor of appellant.
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