2014 (1) TMI 823

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....them at all. Since the service tax is payable only after the receipt of the amount, they filed refund claim for Rs.33,48,685/- and on an appeal filed by the respondent, the Commissioner (A) allowed the refund claim on the ground that the appellant had produced a Chartered Accountant's certificate stating that the amount had not been received by them. Revenue is in appeal on the ground that the Chartered Accountants certificate was not sufficient for the purpose of sanctioning the refund. It has been submitted that the Chartered Accountant only stated that the amount had not been realized up to 13.9.2005 and as against the refund claim of Rs.33,48,685/-, the service charges corresponding to service tax of Rs.30,88,829/- had not been receive....

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....s been passed on and unless it is shown that there is no unjust enrichment, refund cannot be sanctioned. He also submits that in this case service has already been provided and amount has already been billed and therefore the incidence of tax has already taken place and therefore unless the respondent shows that the amount has been written off or not expected to be paid, refund could not have been sanctioned. 5. I am unable to agree with his submission. This is because even though provisions of section 11B of Central Excise Act, 1944 have been made applicable to service tax matters, the levy of service tax and levy of excise duty are on different basis all together. The liability for excise duty arises as soon as the goods are manufactur....