2022 (9) TMI 392

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....the advances received during pre G.S.T. regime and it was the case of the appellant that upon introduction of G.S.T., they had discharged their entire G.S.T. liability including such advances for which even Service Tax was remitted under the old regime and hence, refund of Service Tax paid under the old regime was claimed. 3. A Show Cause Notice dated 20.11.2020 was issued to the appellant proposing to reject the refund claim on the grounds that the appellant had not fulfilled the conditions laid down under Section 11B of the Central Excise Act, 1944 and that the appellant had not furnished any evidence to substantiate that the incidence of duty was not passed on to the recipients of service (paragraph 6 of the Show Cause Notice). The appe....

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....t upon the Revenue to retain the tax as per law and if such remittance is found to be excessive, then that 'excess' being collected without the authority of law, shall have to be refunded. From the orders of both the lower authorities, I do not find any whisper about the authority to retain the tax paid on advance, since after the introduction of G.S.T., tax under the new regime was paid in full, which fact also stands undisputed. 8. Strangely, the Adjudicating Authority having referred to the certificate issued by the Chartered Accountant, has not at all discussed anything about it and has proceeded to hold that the appellant had passed on the duty element to the ultimate service recipients and hence, there was unjust enrichment, which, a....