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2015 (11) TMI 1255 - CESTAT NEW DELHI

2015 (11) TMI 1255 - CESTAT NEW DELHI - TMI - 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 accounts and failed to furnish original financial records to verify its claim and therefore appellant failed to establish that the liability of the excess amount pre-deposited was not passed on and therefore the .....

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ur of assessee. - Service Tax Appeal No. 54332 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 appeal against the order dated 09.12.2013 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Kanpur whereby the lower appellate Authority rejected assessee s appeal for refund .....

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tional Commissioner, Central Excise, Kanpur while 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 the Commissioner (Appeals) on 26.04.2011. 4. Thereafter, the appellant filed an application for refund on 07.03.2012, seeking refund of ₹ 2,86,443/- after adjustment of the assessees tax liability un .....

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