2018 (8) TMI 1858

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..... ripathi, Advocate For The Respondent : Shri Amit Kumar Mishra, Deputy Commissioner (AR) ORDER Per : Ramesh Nair The appellant have paid service tax on the sales commission paid to the foreign service provider for the period July 2004 to September 2006 under reverse charge mechanism. Thereafter, when they realize that service tax is not payable, they filed refund claim. The refund for the per .....

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..... establish and hence, unjust-enrichment is not applicable. Alternatively, he submits that the appellant, right from the beginning, taking stand that provisions of unjust-enrichment is not applicable therefore, the books of accounts were neither submitted nor verified by the department. Therefore, he prays that an opportunity may be given to produce the books of account to prove that the incidence o .....

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..... been passed on or otherwise, the ld. Counsel submits that they have not produced the books of accounts to prove that there is no unjust-enrichment. Therefore, in the interest of justice, we grant an opportunity to the appellant to produce their books of accounts to the original adjudicating authority who shall, after verification of the books establish that whether the incidence of service tax ref .....

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