TaxTMI 
TaxTMI 
2019 (6) TMI 634
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....Service Tax of Rs. 3,48,352/- and Rs. 38,617/- under the taxable category of "Manpower Supply Services" and "Cleaning Agency Services" respectively, besides payment of Rs. 3,50,274/- and Rs. 45,053/- towards Service Tax of those two services respectively during the investigation. Appellant was put to show cause, matter was adjudicated, duty demand, interest and equivalent amount of penalty were confirmed. Appellant got part relief in the appeal preferred before the Commissioner (Appeals) which was again challenged in the CESTAT which by its order dated 4-8-2015 and subsequent rectification dated 29-2-2016 gave its finding that the views undertaken by both lower Authorities as to the activity undertaken by the Appellant would fall under the ....
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....in detail in her written note of submission, regarding calculation of refund claim of Rs. 3,11,119/- and furnished certificate of Chartered Accountant as well as Balance Sheet of the relevant year 2007-2008 justifying non- applicability of doctrine of unjust enrichment to the applicant while Learned Authorised Representative Shri Onil Shivadikar, Asst. Commissioner, in placing judicial decision pronounced in the case of HT MEDIA LTD. v. Commissioner of Service Tax, Delhi, (2017-TIOL-370-CESTAT-DEL), and M/s. Star Enterprises v. Commissioner of Central Excise and Service Tax, Allahabad (2019-TIOL-232-CESTAT-ALL), argued that all excess amount paid by way of service tax can only be refunded subject to provision of section 11B only and appella....
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....om the date of receipt of a copy of the adjudication order. The demand was admittedly dropped by this adjudication order. Once that adjudication order furnished the cause for seeking refund, then the refund application, a copy of which is at page 55 of the paper book and lodged on 20th Feb, 2001 was well within time. It is not the argument of Mr. Rao that only if the refund of duty made under protest a refund of duty can be sought. Even if it voluntarily paid refund can be sought provided, the application is made in terms of the second Proviso to Section 11B(1) of the Act. If the computation of the tax by assessee in this case had been accepted and in 1997 itself, there was no question of claiming refund. Since the revenue did not accept th....
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....complaint by the Revenue. Mr. Rao's submissions overlook the fact that the claim for refund can also be made if the duty is paid voluntary and not under protest or without prejudice. The only requirement is that the refund must be sought within the specified period and the limitation is provided by the second proviso to Section 11B. If the application was filed within this period it could have been considered and the refund sanctioned and granted. Precisely that has been done in the instant case." (Underlined to emphasize) 5. Admittedly, as apparent from record, no document was produced before the adjudicating authority and Commissioner (appeals) to justify non-applicability of doctrine of unjust enrichment to the appellant but submission....