TaxTMI 
TaxTMI 
2017 (5) TMI 55
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....s being the same, are taken for hearing and disposal by this common order. 2. The assessees in these cases are registered with the Service Tax department under the category of outdoor catering services. They mistakenly paid the service tax for the services provided to educational institutions. The assessees later realised that the said services when provided to an educational Institution, is an auxiliary education service and therefore is exempted under the provisions of notification No.25/2012-ST, dt. 20.6.2012 as clarified by CBEC circular No.172/7/2013-ST, dt. 19.9.2013. They then filed refund claim on 31.07.2014 for an amount of Rs. 13,01,727 (M/s Piyush Enterprises) and Rs. 11,18,861/- (M/s Hotel Hampi International Pvt. Ltd.). A part....
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....im is not hit by unjust enrichment for the reason that the amount collected from the educational institutions towards service tax for outdoor catering services was returned to the educational institutions by the assessees. The said fact is established by the Ledger account, bank statement and the CA certificate produced by the assessees. That the assessees produced Chartered Account certificate certifying that the amount claimed as refund has been returned to the educational institutions. They also produced the copy of the cheque to substantiate their contention. Though the assessees had put forward all these documents before the authorities below, the same was not considered at all. He submitted that the issue of unjust enrichment has alre....
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....stitutions under mistake and paid the same to the Government. The refund is rejected on the ground of limitation as well as unjust enrichment. The judgements relied upon by Ld. Counsel for appellant has categorically held that the limitation prescribed under section 11B is not applicable to the amount paid under mistake for the reason that such amount does not have the colour of tax/duty. Therefore, I have no hesitation to follow the above decisions and hold that the refund claim cannot be rejected on the ground of limitation. The second reason for rejection of refund claim by Commissioner (Appeals) is that the amount is hit by unjust enrichment. The CA certificate and other documents produced by the assessee have not been accepted by Commi....