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2016 (4) TMI 940 - KERALA HIGH COURT

2016 (4) TMI 940 - KERALA HIGH COURT - 2016 (43) S.T.R. 186 (Ker.) - Refund of Service tax paid in excess - Banking and Financial Services - Unjust enrichment - production of certificate of Chartered Accountant showing that excess amount collected had been refunded on 31.03.2004 and 27.10.2004 respectively - Held that:- the evidence produced by the appellant before the appellate authority should be considered by the original authority. Annexure D,E and F orders are set aside and the matter is re .....

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of the Customs, Excise and Service Tax Appellate Tribunal dated 25.09.2007. Appellant is a service provider under the category "Banking and Financial Services". It had received an amount of ₹ 40,00,000/- as management fee in advance during the year 2003-2004 in terms of an agreement entered with the Kerala Venture Capital Fund. Service tax at 5% of the management fee was paid in advance by the appellant. Before the conclusion of the financial year, the appellant entered into supp .....

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of the service receiver on 31.03.2004. The original authority found that though service tax was paid in excess, the appellant is not entitled for refund on the ground of unjust enrichment and directed the refund to be sanctioned and credited to the Consumer Welfare Fund in terms of Section 11B of the Central Excise Act, 1944. It was held that the appellant had not produced any evidence to show that they had not passed on the tax burden to the recipient of service that is, Kerala Venture Capital .....

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of the service and the evidence to show that the service tax component had not been passed on to such recipient had been produced by the writ petitioner before the first appellate authority. However, the first appeal was rejected stating that the refund to the service provider had been made only on 27.10.2004, though show cause notice was issued on 27.07.2004 and original order was dated 23.09.2004. On the ground of delay in refunding the service tax collected, the appeal was rejected. 4. The ap .....

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