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2016 (9) TMI 744 - CESTAT NEW DELHI

2016 (9) TMI 744 - CESTAT NEW DELHI - TMI - Refund - payment of excess service tax on GTA service - unjust enrichment - Subsequently realizing that they have paid the excess service tax on the GTA services, they reversed the credit of such excess amount and claimed refund of the same from the authorities vide their refund application dated 27/2/2009. - appellants also contended that being manufacturer exporter of the goods, the service tax paid on the services utilized by them for export of the .....

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pugned order and remand the matter to original Adjudicating Authority. - Matter remanded back. - Service Tax Appeal No. 1857 of 2010 (SM) - Final Order No. 53508/2016 - Dated:- 12-9-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri S.C. Kamra, Advocate for the appellants Shri Dharam Singh, Authorized Representative (DR) for the Respondent ORDER Per Archana Wadhwa After hearing both the sides duly represented by Shri S.C. Kamra, Advocate, the learned Counsel for the appellant and Shri Dharam Sing .....

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t avail the benefit of the said notification and paid the service tax on the full value of the freight. As such they paid excess service tax to the tune of ₹ 2,10,810/- and had taken the credit of the same also. 3. Subsequently realizing that they have paid the excess service tax on the GTA services, they reversed the credit of such excess amount and claimed refund of the same from the authorities vide their refund application dated 27/2/2009. 4. The Adjudicating Authority allowed the refu .....

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