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Sri Krishna Pharmaceuticals Ltd Versus Commissioner of Central Excise, Customs And Service Tax Hyderabad-III

2015 (12) TMI 881 - CESTAT BANGALORE

Denial of refund claim - Business Auxiliary Service imported from abroad - bar of unjust enrichment - Held that:- There was no question of passing on the burden of payment of service tax to another person by the appellant inasmuch as the payment made .....

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oes not arise. A similar view was taken by this Tribunal in the case of CCE, Pune-I Vs. Volkswagen (India) Pvt. Ltd. [2013 (11) TMI 1534 - CESTAT MUMBAI] and it was held that when duty is paid second time by mistake, the question of unjust enrichment .....

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nt (AR) ORDER Per B S V Murthy Perused the records and heard both sides. The appellant had paid service tax on Business Auxiliary Service imported from abroad during the period from December 2005 to June 2007 by way of debit in CENVAT account. This m .....

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under Section 84 of the Finance Act 1994 by the Commissioner who took the view that the benefit given by the Assistant Commissioner was hit by the bar of unjust enrichment. From the above facts, it is clear that there was no question of passing on th .....

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