Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 661 - CESTAT BANGALORERefund claim - unjust enrichment - amount deposited to Consumer Welfare Fund - HELD THAT:- The appellant has filed the refund claim of service tax reimbursed by the MES based on their letter dt. 24/01/2016 and the refund claim has been filed at the instance of the MES as the MES is the ultimate consumer and the entire tax burden borne by the MES only and has not been passed on to any other person - the appellant is claiming the refund as a representative of the MES and not on his own account and therefore the principle of unjust enrichment under the provisions of Section 11B of the Central Excise Act is not applicable to the present case. Refund allowed - appeal allowed - decided in favor of appellant.
|