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2018 (7) TMI 1114 - AT - Central ExciseRefund claim - GTA Service - reverse charge mechanism - denial on the ground of unjust enrichment and time limitation - Section 11B of the Central Excise Act, 1944 - Held that:- The Service Tax paid, was paid under the category of "Reverse Charge Mechanism", The appellant himself was the service recipient. Therefore, the question of passing on incidence on other person, does not arise at all since the appellant was service recipient. Time Limitation - Held that:- Karnataka High Court in the case of K.V.R. Constructions Versus Commissioner of Central Excise, Bangalore [2009 (8) TMI 150 - KARNATAKA HIGH COURT] wherein it was held that if an amount paid by assessee to Revenue considering Service Tax, it is to be treated as deposit at the hands of Government and over such amount limitation under Section 11B of the Central Excise Act, 1944, does not apply. Refund allowed - appeal allowed - decided in favor of appellant.
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