2025 (4) TMI 1537

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....e paid if the goods in question are oil cakes [edible oil]. The exemption is granted under Notification No. 25/2012 dated 20.6.2012. For the Service Tax paid by mistake by them during the period 2013-14, the appellants have filed their refund claim claiming a refund of Rs. 1,27,169/-. The Revenue has called for several documents by way of different letters and subsequently decided the issue by passing the OIO. In the OIO, the adjudicating authority has held that the appellant has not satisfied the condition of "unjust enrichment". Being aggrieved with the rejection of the refund claim, the appellants filed their appeal before the Commissioner (Appeals) who has also dismissed their appeal. Being aggrieved, the appellant is before the Tribuna....

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....1 2023. 5. Accordingly, he prays that the present appeal may be allowed. 6. The Learned AR reiterates the findings of the lower authority and submits that the appellant has not conclusively proved that the duty the Service Tax burden has not been passed on to any third party. Therefore, he justifies the rejection of the refund claim. 7. Heard both sides peruse the appeal papers and the document evidence placed before me. 8. I find that the issue lies in a very narrow compass. Appellant has by mistake paid the Service Tax which was not payable by them. After realizing this mistake, they have filed their refund claim for Rs.1,27,169/- for the Service Tax paid by them during the period 2013-14. It is not the allegation of the revenue that ....