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C.C.E. & S. Tax, Bhopal Versus Central Industrial Security Force

2016 (2) TMI 370 - CESTAT NEW DELHI

Refund - unjust enrichment - the impugned amount was deducted by Revenue from the refunds of Bharat heavy electricals Ltd in terms of the powers under section 87 (d) of Finance Act 1994 and BHEL recovered the said amount from the appellant by deducting the same from the payments due to the appellant for providing security services - Held that:- . It is also not in dispute that by virtue of the above referred exemption order issued by the Ministry of Finance the respondent was not liable to pay t .....

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e this issue becomes important only in those cases where the assessee does not pay any duty in cash and is able to discharge all its liabilities out of CENVAT credit. - Refund allowed - Decided against the revenue. - Service Tax Appeal No.3056 of 2012 - Final Order No .53901/2015 - Dated:- 26-11-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Technical Member For the Petitioner : Shri K. Poddar, A.R. For the Respondent : Shri Z.U Alvi, Advocate ORDER PER R.K. SINGH: Revenues is in .....

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for the period 16/10/1998 to 31/03/1999. 2. Revenue in its appeal has contended as under: (a) Bharat Heavy Electricals Ltd paid part of the impugned amount from Cenvat credit which cannot be refunded in cash. (b) The appellant was not eligible for refund as the service tax liability was not discharged by it. (c) The principles of unjust enrichment would disentitle the appellant for the impugned refund as the burden had been passed on by the appellant to Bharat Heavy Electricals Ltd. 3. The Resp .....

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td. The respondent also stated that similar refund amounting to of ₹ 51,02,163/- has been paid in cash and that order has not been challenged by revenue 4. We have considered the contentions of both sides. It is a fact that the impugned amount of service tax was not paid by the appellant and therefore Revenue in exercise of its power under section 87 (d) recovered the same from the refunds of Bharat Heavy Electricals Ltd. vide Deputy Commissioner Central excise Bhopal divisions Order Nos. .....

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