2023 (4) TMI 1197

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....L. MAHAR, MEMBER (TECHNICAL) Shri Amal Dave, Advocate for the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Respondent ORDER Briefly stated the facts of the case are that both the appellants are engaged in the inter-state and intra-state transportation of passengers and registered as Tour Operators and paying service tax in normal course of their business. However, Notificat....

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....y because the service tax paid by the appellant was shown as expenditure in the books of accounts that itself does not prove that the incidence of service tax was passed on to any other person therefore, the refund could not have been credited in the Consumer Welfare Fund. He placed reliance on the following judgments:- (a) CCE, Coimbatore vs. M/s. Flow Tech Power - 2006 (1) TMI 37- High Court (....

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....rimali, learned Superintendent (AR) appearing for the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgments:- (a) 2006 (193) ELT A143 (SC) - Interarch Building Products Limited vs. Commissioner (b) 2018 (8) GSTL 47 (Mad) - Shoppers Stop Limited vs. Cc, (Exports), Chennai (c) A/10597-10600/18 dated. 27.03.2018 - Rajdhani Travels vs. CST, Ahmedaba....

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....ioner (Appeals) of Central Excise - 2018 (4) TMI 168 - CESTAT AHMEDABAD In the identical set of facts and legal issue involved in the present case as well in the above cited decisions wherein it was held that refund of the appellant in the above cases is hit by unjust-enrichment. 5. Considering the above position, we are of the view that, since the appellant have paid service tax in the routine ....