TMI Blog2023 (4) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... TD. [ 2018 (7) TMI 855 - CESTAT AHMEDABAD] and M/S RAJDHANI TRAVELS, M/S RK TRAVELS, M/S NEW RAJDHANI TRAVELS, M/S TANNA TRAVELS AGENCY VERSUS COMMISSIONER (APPEALS) OF CENTRAL EXCISE [ 2018 (4) TMI 168 - CESTAT AHMEDABAD] - In the identical set of facts and legal issue involved in the present case as well in the cited decisions wherein it was held that refund of the appellant in the above cases is hit by unjust-enrichment. Since the appellant have paid service tax in the routine course and subsequently when the service tax was made exempted retrospectively, the incidence of service tax stood passed on. Therefore, the lower authorities have rightly credited the refund amount in the Consumer Welfare Fund - Appeal dismissed. - SERVICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t itself does not prove that the incidence of service tax was passed on to any other person therefore, the refund could not have been credited in the Consumer Welfare Fund. He placed reliance on the following judgments:- (a) CCE, Coimbatore vs. M/s. Flow Tech Power - 2006 (1) TMI 37- High Court (Madras) (b) V.M.G.R. Hotels and Resorts Pvt. Limited - 2019 (5) TMI 719-CESTAT Bangalore (c) Mangal Textile Mills P.Ltd. vs. UOI - 2004 (171) ELT 160 (Guj.) (d) Eastern Shipping Agency vs. CST, Ahmd. - 2013 (32) STR 630 (Tri.-Ahmd.) (e) Gujarat State Fertilizers Chemicals Limited vs. CCE, Vadodara -2014 (309) ELT 94 (Tri.-Ahmd.) (f) MIRC Electronics Limited vs. CC, Ahmd. - 2013 (287) ELT 225 (Tri.-Ahmd.) (g) CCE, Surat-I vs. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 855 CESTAT AHMEDABAD (b) M/s. Rajdhani Travels Others vs. Commissioner (Appeals) of Central Excise 2018 (4) TMI 168 CESTAT AHMEDABAD In the identical set of facts and legal issue involved in the present case as well in the above cited decisions wherein it was held that refund of the appellant in the above cases is hit by unjust-enrichment. 5. Considering the above position, we are of the view that, since the appellant have paid service tax in the routine course and subsequently when the service tax was made exempted retrospectively, the incidence of service tax stood passed on. Therefore, the lower authorities have rightly credited the refund amount in the Consumer Welfare Fund. 6. In view of the above discussion, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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