TMI Blog2024 (3) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... paper as has been held by the Commissioner (Appeals). However, the veracity of the same can definitely be checked and verified before it is accepted as a proper document. As per judgment in COMMISSIONER OF CENTRAL EXCISE, MADRAS VERSUS M/S ADDISON CO. LTD. [ 2016 (8) TMI 1071 - SUPREME COURT] , since the person who has initially bought the goods would have already charged the full amount on the end customer, if subsequent discount is granted to the person, there is no possibility for that discount to be passed on the end customer. Because of this reason, the Supreme Court has held that unjust enrichment clause will be applicable and no refund can be granted in that case - In the present case, the refund is purely on account of erroneously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly the client sought refund of the same. The Appellant has issued Credit Notes for such Service Tax initially charged on their clients. The Appellants then approached the Department to claim the refund of Service Tax initially paid by them. The Department took the view that the Appellant has not discharged onus of showing that unjust enrichment clause is not applicable in that case. After sanctioning the refund, the amount in question was credited to the Consumer Welfare Fund. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Consultant fairly concedes that they could not produce the copies of the Credit Notes before the Adjudicating Authority at the time of Personal Hearing. During the course of their Appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are three more letters of this kind which have not been enclosed with the Appeal Papers. If all their letters are taken up together, it would clarify that they have returned the entire Service Tax to their clients by way of Credit Notes. In view of these submissions, he prays that the present Appeal may be allowed. 4. The Learned AR submits that the Appellant has not conclusively prove that the Service Tax has not been passed on the end customer. He relies on the case law of Commr. Vs. Addison Co. Ltd.-2016 (339) E.L.T. 177 (S.C.) which has been relied upon by the Bombay High Court in the case of Commr. of Service Tax, Mumbai Vs. Prachar Communication Ltd.-2017 (7) G.S.T.L. 6 (Bom.). Therefore, he submits that the present Appeal is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the full amount on the end customer, if subsequent discount is granted to the person, there is no possibility for that discount to be passed on the end customer. Because of this reason, the Supreme Court has held that unjust enrichment clause will be applicable and no refund can be granted in that case. 9. In this case, the situation is totally different. First of all the issue is that of Service Tax being paid on the hiring out of capital goods. Admittedly, as per the CBIC Circular, no Service Tax is required to be paid, which has been paid by mistake. As per the Appellant s contention, they have issued Credit Notes towards such Service Tax realized from the client. Therefore, this is a case of only seeking refund of Service Tax which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
