TMI Blog2020 (4) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground of unjust enrichment - HELD THAT:- The appellant, though initially recovered the amount of service tax on the service which was exempted as per Section 102 of Finance Act, 2016 but subsequently the amount of service tax was returned and certificate to this effect was produced by the learned Counsel, however, this is subsequent development. The said certificate was not produced before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution was made exempt with retrospective effect. The appellant, after providing service raised bills including the service tax and collected the same. Both the lower authorities rejected the claim on the ground that service tax paid by the appellant was recovered from service recipient i.e. AIIMS, Jodhpur and incidence of refund was passed on to service recipient and refund is hit by unjust-en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that once the service tax paid by the appellant was charged in bill the tax was recovered from the service recipient, the incidence of said service tax stood passed on and therefore, unjust-enrichment is applicable. He, without prejudice, further submits that ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority. However, the same was produced before the Commissioner (Appeals) but from the findings of Commissioner (Appeals), I observe that said certificate was not considered. I find that as per the judgment of Hon ble Supreme Court in the case of Addison Co. Limited (supra), even though initially the amount was passed on but if the same is subsequently reversed by returning the amount of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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