2024 (4) TMI 560

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....OURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner: By Advs. Harisankar V. Menon, Meera V. Menon, R. Sreejith, K. Krishna, Parvathy Menon, Padmanathan K.V. For the Respondents: By Adv P.G. Jayashankar, Sri. P.G. Jayashankar-SC. JUDGMENT Heard Ms. K. Krishna, learned counsel for the petitioner and as well as Sri. P.G Jayashankar, learned Standing Counsel for the respondent authorities....

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.... issued a clarification dated 27.10.2008, clarifying that the services rendered by the petitioner is not taxable under the provisions of the Finance Act, 1994 for service tax. 5. After the said circular was issued, the petitioner made an application for refund of the service tax amount. The petitioner's application was considered in respect of the payment made by the petitioner from April 2006 to....

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....als). The Tribunal vide the order dated 19.01.2018 in Ext. P3, remanded the matter back to the original authority to examine the record of the petitioner afresh and pass a fresh order. On remand, the 2nd respondent/original authority had considered the issue afresh and issued order dated 25.03.2021 in Ext. P5. The 2nd respondent had found that the payment of Rs. 15,66,169/- was made under protest.....

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....itioner failed to prove that there was no unjust enrichment as the said amount was not passed on to the distilleries, the consumers of the services of the petitioner. The learned counsel for the petitioner has submitted that the Chartered Accountant's certificate has not been taken into consideration. 9. In the sense, the question is of evidence and not on of the law. Whether the petitioner had p....