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2018 (10) TMI 974 - AT - Service TaxRefund of Service tax paid erroneously - refund claimed on the ground that appellant provided services to the developer of SEZ and the services were consumed in the SEZ itself - case of Revenue is that the approval of Co-developer agreement was issued on 28.01.2008 whereas the services provided during period August 2007 to December 2007 - denial of refund also on the ground of unjust enrichment. Held that:- The Co-developer agreement dated 27.01.2007 was formed part of the same approval dated 28.01.2008, therefore, the approval become effective retrospectively i.e. from 27.01.2007. In this fact, the services provided during August 2007 to December 2007 is clearly to Co-developer M/s RGA Software Systems Pvt. Ltd, this to be approved as Co-developer of SEZ by Ministry of Commerce and Industries. Accordingly, the services provided to approve Co-developer of SEZ was exempted from payment of service tax, hence the service tax paid by the appellant is refundable. Unjust enrichment - Held that:- The appellant have admittedly not recovered the amount of service tax from the service recipient, which is evident from the certificate issued by the service recipient of M/s RGA Software Systems Pvt. Ltd. The adjudicating authority before sanction of the refund claim must verify the balance sheet that whether the amount of refund is shown as receivable on the asset side in the balance sheet, if it is found as receivable, the refund cannot be hit by unjust enrichment. Appeal allowed by way of remand.
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