Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed.
Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
