2018 (7) TMI 1718

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....sent appeal is against the Order-in-Appeal No. 383/2017 dated 12/03/2018. The appellant is undertaking catering services. They provided such catering services to M/s Sir Padampat Singhania University, Udaipur. For the period January, 2013 to November, 2013 for such services they charged Service Tax along in the bills. They were unaware of the fact that their service was exempted vide Notification ....

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....that there was no requirement of payment of Service Tax during the period. She submitted that the lower authorities have unfairly rejected the refund claim on the ground of unjust enrichment. She brought to the notice copy of letter dated 09/07/2018 issued by Sir Padampat Singhania University, Udaipur. The University has confirmed that amount of Rs. 9,96,450/- was recovered from the appellant towa....

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.... the period when such Service Tax was paid. The refund claimed through claim dated 24/04/14 is partly hit by time bar and the lower authority rejected the claim of Rs. 6,36,943/- this merits no interference and is upheld. 5. The balance amount of refund amounting to Rs. 9,94,450/- has been sanctioned by the lower Authority but credited to the Consumer Welfare Fund for failure to satisfy the test ....