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of <h1>Appellate tribunal reverses refund denial on advance payment issue under Service Tax Rules (1A)</h1> <h3>Bombardier Transporation India Ltd. Versus C.C.E. & S.T. -Vadodara-I</h3> Bombardier Transporation India Ltd. Versus C.C.E. & S.T. -Vadodara-I - TMI Issues:Refund claim rejection based on advance payment under Rule 6(1A) of Service Tax Rules, 1994 and unjust enrichment.Analysis:The appellant paid excess service tax due to wrong calculation, seeking a refund of Rs 1,04,39,410. The adjudicating authority and Commissioner (Appeals) rejected the claim, citing the payment as an advance under Rule 6(1A) and unjust enrichment. The appellant argued that the SCN did not raise the advance payment issue. They contended the payment was actual, not advance, supported by a Chartered Accountant Certificate showing the amount as receivable in the balance sheet. The appellate tribunal found no mention of advance payment in the SCN, and the payment was for a specific invoice, falling under Rule 6(2) not 6(1A). The balance sheet submitted with the appeal demonstrated the refund amount under Loan & Advances, confirming no passing on of tax incidence.Therefore, the tribunal held that the refund rejection was erroneous on both grounds. The impugned order was set aside, and the appeal allowed with consequential relief.
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