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2017 (8) TMI 521 - HC - Service TaxRefund of service tax - rejection on the ground of time limitation and unjust enrichment - Circular dated 23rd March 2004 - The appellant is relying upon the Circular dated 23rd March 2004 to suggest that pursuant to the said Circular, he got the knowledge that the appellant is no liable to pay service tax and still that service tax was being paid by the appellant - Held that: - similar issue decided in the case of HINDUSTAN COCOA PRODUCTS Versus UNION OF INDIA [1994 (6) TMI 18 - HIGH COURT OF JUDICATURE AT BOMBAY], where it was held that in case the claim for refund would have been filed after lapse of one year of the issuance of the Circular. The Circular is only clarificatory in nature. As such, there is no question of its prospective or retrospective operation. Unjust enrichment - Held that: - The rejection of the claim on the ground of unjust enrichment is without reason. It is expected of the Authority to probe into the matter and give reasons. The order rejecting the claim on the ground of unjust enrichment is bereft of any reason, only on the ground that there is an agreement wherein it is contended that consideration is inclusive of all taxes, the said presumption is drawn - matter on remand. Appeal allowed in part and part matter on remand.
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