2011 (1) TMI 670

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....dent : Shri R.G. Sheth, Adv   Per: Mrs. Archana Wadhwa:   Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority rejecting the refund claim on unjust enrichment, Revenue has filed the present appeal. We have heard learned DR, Shri I. Saiyed appearing for the Revenue and learned advocate, Shri R.G.....

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....e refund and transferred the same to consumer welfare fund on the ground that the respondents have realized the payment of their invoice dated 21.02.2007 under which they have shown service tax of Rs.16,63,451/-. Since the respondents have realized the same from their principles the duty burden has been passed on and therefore the refund was hit by the bar of unjust enrichment.   4. Being ....

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....e price was to be inclusive of all taxes, levies, duties etc. He also took note of the fact that the M/s. Alcock Ashdown (Gujarat) have issued credit note for the amount in question wrongly collected vide debit notes and credited the same into the books of account. He also perused the Chartered Accountant certificate and the various documents submitted to show that it was only an entry showing deb....