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M/s Sai Infrastructures Versus CCE &ST, Kanpur

2015 (11) TMI 1255 - CESTAT NEW DELHI

Denial of refund claim - Bar of limitation - Unjust enrichment - Held that:- Impugned order however rejects refund on the ground that the assessee failed to disclose the amount of refund claimed by it in its financial records, in its books of account .....

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llacious reason. Both the authorities concede the position that appellant pre-deposited ₹ 21,38,874/- against its assessed service tax liability of ₹ 15,69,823/- apart from the interest thereon. In the circumstances, the excess amount dep .....

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of 2014 - Final Order No. 52603 / 2015 - Dated:- 18-8-2015 - Mr. G. Raghuram, President Shri A. K. Dixit, Advocate : For the Petitioner Shri R. K. Gupta, DR : For the Respondent ORDER Per: G. Raghuram: The assessee is the appellant and has filed the .....

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₹ 2,86,443/-. 2. Relevant facts may be noticed. During 18.04.2006 to 31.03.2008, DGCEI initiated investigation regarding short remittance of service tax. The assessee deposited ₹ 5,04,700/- on 25.07.2008 pending investigation and a furth .....

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ile dropping penalties on invoking Section 80 of the Act confirmed service tax demand to the extent of ₹ 15,69,823/- apart from interest under Section 75 of the Act. Revenue preferred an appeal against adjudication order which was rejected by t .....

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mmissioner, Kanpur by an order dated 27.12.2012 rejected the refund claim on the bar of limitation as well as on the ground that the assessee was unable to establish that there was no unjust enrichment involved and assessee had not passed on the burd .....

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not filed any appeal. The impugned order however rejects refund on the ground that the assessee failed to disclose the amount of refund claimed by it in its financial records, in its books of accounts and failed to furnish original financial records .....

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