2019 (1) TMI 7

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.... Ministry of Defence. As per the Section 102 of the Finance Act, 1994, the service tax on the services provided to the Ministry of Defence became exempt retrospectively. As the appellant was not required to pay the service tax on the services provided by them, therefore, they filed the refund claim of the service tax paid on the services provided to the Ministry of Defence. As the Ministry of Defence paid the service tax to the appellant at the time of providing of the services, therefore, the refund claim was rejected on the ground of unjust enrichment as the appellant has passed on the burden of service tax on the service recipient. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that althou....

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....unt of the service tax from the service recipient and as per the request of the service recipient, the same is required to be deposited in the account of service recipient. Therefore, the said refund is to be given to the service recipient only. In these circumstances, I hold that the service recipient is entitled for the refund of the service tax amount. As it has been held that the service recipient is entitled for refund claim, therefore the appellant is directed to provide the details of the service recipient so the refund claim be sanctioned. The adjudicating authority is directed to deposit the amount of refund in the account of the service recipient with the further 30 days. 7. Further I find that the appellant has claimed the ref....

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....e as follows:- (a) The contractor will process refund cases to the Service Tax Deptt. While processing refund, they will intimate clearly that this amount has already been reimbursed to them from MES( the concerned name of GE/GE(1)/ AGE(1) formation to be mentioned) and that the refund be directly credited to the acct of the GE/GE(1)/ AGE(I). The acct no. of the GE/GE(I)/ AGE(I) shall be intimated by them and requisite NOC/affidavit for transfer of refund to the GE's acct shall also be submitted in the specified form of Service Tax Deptt. (b) A copy of above documents shall be given by the contractors to the concerned GE/GE()/ AGE(I) alongwith affidavits containing the declaration that if the service Tax Dep....