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2016 (6) TMI 779 - CESTAT HYDERABAD

2016 (6) TMI 779 - CESTAT HYDERABAD - TMI - Claim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account - Held that:- The excess amount paid is not in dispute. Further, it is to be borne in mind that the appellant is liable to pay service tax for the transactions on the basis of reverse charge mechanism. So, there is no question of the incidence of duty/tax being passed on to another. Wi .....

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is not sustainable and therefore set aside. - Decided in favor of assessee. - ST/2075/2011 - A/30316/2016 - Dated:- 29-4-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri P. Dwarakanath, Consultant for the Appellant Shri Raj Kumar Maji, AC (AR) for the Respondent ORDER The appellant is aggrieved by the order passed by Commissioner (Appeals) directing the refund to be credited to the Consumer Welfare Fund for the reason that it is hit by unjust enrichment. 2. The appellants M/s ICOMM Tele Ltd .....

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tment was of the view that appellant is liable to pay service tax of ₹ 25,74,320/- under the category of BAS as per section 66A of the Finance Act, 1994 (Reverse Charge). A show cause notice was issued. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. 3. Aggrieved by this order, the appellant filed appeal before Commissioner (Appeals). The Commissioner (Appeals) vide order dated 14.12.2009 held that appellant is liable to pay se .....

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,547/- after deducting the short paid interest of ₹ 4,704/- for the year 2006 - 07. 5. Aggrieved by the sanction of refund, the department filed appeal before Commissioner (Appeals) on the ground that the refund claim has not passed the test of unjust enrichment. The Commissioner (Appeals) vide the order impugned herein directed the sanctioned refund to be credited to the Consumer Welfare Fund for the reason that the appellant had shown the amount of refund claim as expenditure in their bo .....

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