2022 (11) TMI 884

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....richment. 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, appellant filed refund claim on 05.09.18 for re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot 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 Vadodara -I 2019(370)ELT 487 (Tri. Ahmedabad) * Akasaka Ele....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tries 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 unjustenrichment is applicable in respect of Service Tax refund claim filed by the Appellant. We find that even though the Service Tax was paid during the investigation of case, there is no escape from the provision of Section 11B wherein the test of unjust-enric....