2017 (11) TMI 695

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....AR - for Respondent ORDER Per: Anil Choudhary The appellant-ACME Telepower Ltd. is in appeal against rejection of the refund claim for Rs. 23,13,649/- which they claimed, as tax had been paid by mistake on the advance received for 'erection and commissioning service' etc. to be done in the State of Jammu and Kashmir. 2. The brief facts are that the appellant is a registered dealer unde....

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....holding that the appellant failed to discharge the burden as regards unjust-enrichment. 3. Being aggrieved the appellant preferred appeal before the learned Commissioner (Appeals) who have been pleased to uphold the rejection of the claim by observing as follows: - The adjudicating authority had rejected the refund claim on the grounds that the same was hit by the principle of unjust-enrichm....

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....s produced by the appellant. The appellant had submitted that they had not charged any service tax as is evident from the invoices and the certificate issued by the chartered accountant, thus the unjust-enrichment is not applicable in their case. The adjudicating authority had held that the appellant failed to produce the any document to show that the amount of service tax received from the cus....

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....chargeable and collectable under the provisions of the Taxation Act. In a given case, even if the parties to a contract agreed not to pay service tax, but if the tax is chargeable under the provisions of the Act, it has to be paid. Under the facts and circumstances of this case it is admitted fact that the appellant have paid the tax out of its own pocket and not collected the same from the princi....