2022 (11) TMI 884

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....f refund claim on the ground of unjust enrichment. 2. Briefly the facts of the present case are that appellant are engaged in manufacture of electrical goods. An investigation was initiated by the DGCEI, Vadodara against the Appellant based on the premise that they were not paying service tax on the taxable services. Pursuant to the investigation three show cause notices were issued by the DGCEI to the Appellant, proposing to demand of service tax. The demands proposed in the three show cause notices were confirmed by the adjudicating authority and appeals were filed by the Appellant before CESTAT. The CESTAT vide Final Order dated 18.12.2017 set aside all the demands confirmed against the appellant. As a result of favourable order, appe....

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.... by the appellant during the investigation is not in the nature of service tax since the same was not leviable at all. Once the amount is not in the nature of any tax, there is no scope of recovering the same from the customer as only the applicable taxes which are liable to be paid are covered in the contract price. Chartered Accountant's Certificate stating that the amount of tax has not been passed on by Appellant to their buyer and that amount is shown as "receivable' in the books of accounts of the appellant is conclusive evidence of the fact that the test of unjust enrichment has been satisfied by the Appellant. He placed reliance on the following judgments. • Indian Oil Corporation Ltd. Vs. Commissioner of C.Ex. & ST Vad....

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....) • CCE, Jaipur Vs, Birla Corporation Ltd. - 2007(208) ELT 481(SC) • CCE, Tirupati Vs. Panyam Cements & Minerals Industries Ltd. 2016 (331) ELT 206 • Elgi Ultra Industries Ltd. Vs. CCE, Coimbatore - 2016 (335) ELT 204 (Mad) • PSL Ltd. Vs. CCE, Punducherry - 2017-TIOL-3824-CESTAT-MAD • Hardesh Ores Pvt. Ltd. Vs. CCE, Goa- 2015-TIOL-1872 -CESTAT-MUM • Mahindra Engg. & Chemical Products Ltd. Vs. CCE, Pune - 2019 (368) ELT 84 (Tri. Mum) • Gail India Ltd. Vs. CCE, Gwalior -2011 (264) ELT 393 (Tri. Del) 5. On careful consideration of the submissions made by both the sides and perusal of the records, we find that the issue involved is whether unjustenrich....