TMI Blog2017 (8) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... fter lapse of one year of the issuance of the Circular. The Circular is only clarificatory in nature. As such, there is no question of its prospective or retrospective operation. Unjust enrichment - Held that: - The rejection of the claim on the ground of unjust enrichment is without reason. It is expected of the Authority to probe into the matter and give reasons. The order rejecting the claim on the ground of unjust enrichment is bereft of any reason, only on the ground that there is an agreement wherein it is contended that consideration is inclusive of all taxes, the said presumption is drawn - matter on remand. Appeal allowed in part and part matter on remand. - CENTRAL EXCISE APPEAL NO.118 OF 2015 - - - Dated:- 27-6-2017 - MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while rejecting the said claim. Only relying upon the agreement wherein it is stated that the said consideration is inclusive of all taxes and duties is improper. The taxes as suggested is the taxes as payable. The appellant has not passed on this burden of payment of service tax to M/s.Zee Telefilms Limited i.e. party of the First Part in the said agreement. There is no evidence to that effect also. 4 The learned counsel for the respondent submits that for the service tax paid for the year 2002, the claim for refund was patently barred by the limitation. The Circular relied by the appellant does not state that it has an retrospective operation. The rejection of claim of refund on the ground of limitation is appropriate. The learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one year of the issuance of the Circular. The Circular is only clarificatory in nature. As such, there is no question of its prospective or retrospective operation. 7 It is clear that for the transaction in question, the appellant was not liable to pay service tax. 8 In light of the above, the rejection of the claim on the ground of limitation is unjustifiable. 9 As far as the rejection of claim of ₹ 5 lakh and odd on the ground of unjust enrichment is concerned, we do not find any apt reason for the same. The rejection of the claim on the ground of unjust enrichment is without reason. It is expected of the Authority to probe into the matter and give reasons. The order rejecting the claim on the ground of unjust enrichment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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