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2018 (7) TMI 1718 - CESTAT NEW DELHIRefund of Service Tax - rejection on the ground of time limitation and unjust enrichment - Section 11B of CEA - Held that:- The services rendered by the appellant to the Padampat Singhania University by way of catering were not liable to Service Tax during the period when such Service Tax was paid. The refund claimed through claim dated 24/04/14 is partly hit by time bar and the lower authority rejected the claim of ₹ 6,36,943/- this merits no interference and is upheld. Unjust enrichment - Held that: - From the certificate dated 10/07/2014 issued by their CA, it is evident that the refund amount has not been retained by the appellant. The University has also confirmed having recovered the amount back from the appellant - he appellant has succeeded in convincing that the amount claimed as refund is not hit by unjust enrichment. Appeal allowed in part.
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