2009 (1) TMI 66

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....x<br>Shri P. Karthikeyan, Member (Technical) Shri T. Ramesh, Advocate for the Appellants Shri M.K.A.K. Mohiddin, JDR for the Respondent [Order per : P. Karthikeyan, Member (Technical)] - The appellants M/s. Professional International Courier Pvt. Ltd. Chennai [PIC, for short] rendered service classifiable under "courier service" during the period May 2003 to September 2003. They paid an a....

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....extent of Rs.1,67,947/- by way of credit notes. Following the ratio of the decision of the Tribunal in S. Kumar&#39;s Ltd. Vs. CCE, Indore - 2003 (153) ELT 217 (Tri.-LB) the original authority found that the claim for Rs.1,67,947/- was hit by unjust enrichment. Accordingly, he rejected the claim for refund of Rs.2,00,718/- filed by PIC. In the impugned order, the Commissioner (Appeals) found that ....

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....d that when the tax collected was returned to the recipient of the service provider refund of the service tax to the service provider did not involve unjust enrichment. I have also heard the learned JDR who defends the impugned order. 3. I have considered the submissions made by both sides. The appellants had paid service tax to the tune of Rs.1,67,947/- which was not due to be paid by them. On....

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....redit notes and also cheques, then they filed refund claims with the competent authority. They produced the Chartered Accountant&#39;s certificate also. The issue is quite simple. As the appellants have retuned the amount collected by way of Service Tax to their clients, it is evident that they only had borne the burden of Service Tax. When they applied for the refund of the amount to the Departme....