2023 (2) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Bhardwaj, Authorised Representative for the Respondent ORDER Heard the parties. 2. The issue in this appeal is whether the amount of refund has been rightly credited to Consumer Welfare Fund on the ground of unjust enrichment. 3. The brief facts are that the appellant is registered with the service tax department and running the business of hotel. Pursuant to audit, it was pointed out....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heet. The refund claim was adjudicated vide O-I-O dated 18.05.2020, whereby the Assistant Commissioner was pleased to grant the refund, the Assistant Commissioner recorded the finding that the assessee had deposited the amount under protest, and as such, there is no time bar. 4. Being aggrieved, revenue preferred appeal before the Commissioner (Appeals) on the ground of unjust enrichment. The C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....audit, wherein service tax liability was disputed. Only for the reason that the appellant have debited such amount paid under protest, in profit and loss account, does not amount to passing on the duty liability to any other person. The presumption under Section 12B of the Central Excise Act, provides that every person who has paid the duty of Excise of goods under this Act shall unless the contra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd that admittedly, appellant have not charged service tax under dispute in their invoices. Further, admittedly these amounts were paid under protest at the investigation stage and thereafter, the show cause notice was issued. In these circumstances, I hold that only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the customer indirectly. ....