TaxTMI 
TaxTMI 
2007 (2) TMI 595
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.... Section 69 of the Finance Act, 1994. However, latter they discovered that they are not liable to pay the said tax in terms of trade notice No. 2/2001 (ST). Consequently, they filed 13 refund claims under Section 11B of the Central Excise Act. The Asst. Commissioner after issue of Show Cause Notice to the appellants and on consideration of their reply was satisfied that the incidence of tax has not been transferred to any other person. Thus, there is no question of any unjust enrichment. He sanctioned the amounting to Rs. 5,24,959/-. The competent authority reviewed the Asst. Commissioner's order under Section 84 of the Finance Act, 1944 on the ground that the Asst. Commissioner has erred in holding that the bar of unjust enrichment was....
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....receiver is identifiable. (iv) In the matters related to Service Tax, there are only two parties, one the service provider and the other the service receiver. This being the case, the bar of unjust enrichment does not arise in the instant case. (v) The Commissioner has no powers to pass an order in Original under Section 84 of the Finance Act, 1994 and the powers exercised by him are beyond jurisdiction. In the operative portion of the order, the Commissioner has not stated as to under what provision of law, he is passing the Order-in-Original, therefore, the same has to be set aside. (vi) In the present case the appellants produced Chartered Accountant wherein it was detailed that the Service Tax collected from different customers we....
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.... (iii) Sangam Processors (Bhilwara) Ltd. v. Collector of C. Excise, Jaipur [1994] 71 ELT 989 (Tri.-Delhi). 5. We have gone through the records of the case carefully. The appellants initially paid Service Tax on the assumption that they are liable to pay the same. However, on discovery of the error, they refunded the Service Tax collected from their clients by way of issuance of credit notes and also cheques, then they filed refund claims with the competent authority. They produced the Chartered Accountant's certificate also. The issue is quite simple. As the appellants have retuned the amount collected by way of Service Tax to their clients, it is evident that they only had borne the burden of Service Tax. When they applied for the re....