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2015 (8) TMI 64 - CESTAT AHMEDABAD

2015 (8) TMI 64 - CESTAT AHMEDABAD - TMI - Denial of refund claim - refund claim was filed consequent to dropping of show cause notice - doctrine of unjust-enrichment - amount was not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of account - Held that:- that is not a ground for rejecting refund claim - Decision in the case of Ranade and Co vs. Commissioner of Service Tax, Ahmedabad (2012 (6) TMI 190 - CESTAT, AHMEDA .....

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2013 passed by Commissioner (Appeals), Ahmedabad. The issue involved in the present proceedings is whether the doctrine of unjust-enrichment will be applicable to an amount which was paid by the appellant after the proceedings started but were not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of account. 2. Sh. Dhaval Shah (Advocate) appearing on behalf of the appellant argued that the service tax paid by the appella .....

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(AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority and relied upon the case Law of Keihin Fie Pvt Limited vs. CCE Pune-I, mentioned in Para -14 of the Order-in-Appeal passed by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether refund of service tax paid by the appellant, after initiation of proceedings will attract under Section 11B of the Central Excise Act, 19 .....

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that the same was delivered with respect to services which were used in the manufactures of excisable goods and were debited in the Profit and Loss account. But in the present case, the issue is payment of service tax after initiation of proceedings against the appellant. Therefore, the case laws relied upon by the revenue is not applicable to the facts in hand. 4.1. It is also observed from the case law of Ranade and Co vs. Commissioner of Service Tax, Ahmedabad (supra), that the facts of this .....

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ected on the ground of unjust enrichment. 2. Heard both the sides. Even though several decisions were cited by both the sides relating to admissibility or otherwise of the refund claim on grounds such as the amount is not a duty but only a deposit; the amount was shown as expenditure in the balance sheet and whether such showing would amount to collection of the same from the customers or not and whether Service Tax was to be shown in the invoice or not etc. I feel that it is not necessary to co .....

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