TMI Blog2015 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... e clearly mentioned that appellant is depositing Service Tax under the pressure of department. As there is no prescribed form to raise protest for payment of service tax under the provisions of Finance Act, 1994, the letter written to Asstt . Commissioner placed before me by the appellant, clearly shows that service tax paid by the appellant is under protest. For deposits made under protest, the provision of section 11B of the Central Excise 1994 are not applicable. Appellant has written letters to the intended buyers of the flat that the dispute is going on between the appellant and CBEC about whether service tax is payable or not and in these letters it is clearly mentioned that the price agreed by the buyers is not inclusive of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid by then 'under protest' during the impugned order. A show cause notice was issued to the appellant to deny the refund claim on merits as well as on limitation and on the ground of unjust enrichment. The adjudication took place on merits. It was held that appellant are entitled for refund claim but it was held that refund claim is barred by limitation and appellant has failed to pass the bar of unjust enrichment by both the lower authorities. Therefore appellant is before me. 3. Learned Counsel appearing for the appellant submits that as they sought clarification from the CBEC by letter dated 7.6.2006 intimating that they are builder who entered into an agreement with the prospective buyer of a flat in a residential complex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 5. Heard the parties. Considered the submissions. 6. In this case, on merits of entitlement of refund claim, there is no dispute. The first issue is to be decided by me is whether refund claim is barred by limitation as per section 11 B of the Act or not. I have gone through the records. The appellant has written the letter to CBEC on 7.6.2006 before the period of dispute for clarification whether they are liable to pay service tax on their activity or not and also clearly mentioned that department is pressurizing them to pay the service tax on their activity. I further find that letter to concerned Asstt . Commissioner on 7.6.2006 have clearly mentioned that appellant is depositing Service Tax under the pressure of department. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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