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2020 (1) TMI 525 - AT - Service TaxRefund of service tax - transportation of petroleum products - benefit of N/N. 25/2012 -ST dated 20.06.2012 - principles of unjust enrichment - HELD THAT:- The fact that the recipient of the service is also entitled to file a claim for refund is no longer res-integra. The issue stands decided by the Constitution Bench’s decision in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] where it was held that Where the burden of the duty has been passed on, the claimant cannot say that he has suffered any real loss or prejudice. The real loss or prejudice is suffered in such a case by the person who has ultimately borne the burden and it is only that person who can legitimately claim its refund. The appellant’s eligibility for refund of service tax is prima facie sustainable on legal grounds - Ministry of Railway Circular No. TCR/1078/2011/2 dated 26.09.2012 also states that the refund claim is to be obtained from the concerned tax authority on the basis of monthly consolidated (STTG) certificate issued by Railways. The appellant’s refund claim is also not hit by the doctrine of unjust enrichment as per CA certificate produced before the bench. Appeal allowed - decided in favor of appellant.
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