2011 (10) TMI 222

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....engaged in manufacture of medicaments falling under Chapter 30 of First Schedule to Customs Excise Tariff Act, 1985.  The appellants are recipient of Technical Testing & Analysis service from foreign service provider and paid Service Tax of Rs.2,22,645/- (Rupees Two Lakhs, Twenty Two Thousands, Six Hundred, Forty Five only) under reverse charge of tax mechanism as per Service Tax Rules, 1994.....

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....er, the appellants approached the original authority for refund of Service Tax which has been allowed, but credited to Consumer Welfare Fund, on the ground that the appellants have not been able to show that the burden of Service Tax paid by them has not been passed on. 3. Ld.Counsel for the appellants submitted that in this case, the appellant was receiver of service and not the provider. Ther....

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....of the lower authorities and submitted that the appellant has not been able to cross the hurdle of unjust enrichment and therefore crediting of refund of amount to Consumer Welfare Fund has been ordered. 5. I have considered the submissions made by both sides.  Ld.Counsel submitted that one more opportunity may be given to them to show that the capital work in progress included the Service....