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2018 (2) TMI 401

Head Note / Extract:
Refund of service tax paid mistakenly - main ground for rejection of the entire refund claim is that the appellants have not furnished sufficient documents to establish that the incidence of duty has not been passed on to another - Held that: - we may deem it fit to remand the matter to the original authority to consider the issue of unjust enrichment. The adjudicating authority shall give the appellants a chance of personal hearing as well as sufficient time to produce documents.

Time limitation - Held that: - as per mandate of Constitution no tax can be levied or collected without the authority of law and since the Commissioner (Appeals) has held that appellants are not liable to pay tax, the payment having been made under mistake, the refund claim is not barred by limitation.

Appeal allowed by way of remand.

 


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