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Issues involved: Refund claim of Service Tax paid under mistake of law, unjust enrichment provisions applicability in Service Tax Laws.
In the present case, the Appellate Tribunal, Kolkata heard an appeal filed by the Revenue regarding a refund claim of Rs. 2,08,243.00 made by the assessee in Form 'R' on the grounds of paying Service Tax under a mistake of law. The Service Tax was found to have been collected twice on the same transaction, once by the assessee and the other directly by the Department. The respondent company, a sub-broker, had also deposited Service Tax due to a mistake of law. The appeal was against the Order passed by the Commissioner (Appeals) based on unjust enrichment. The issue arose when the Bench questioned the applicability of unjust enrichment provisions in Service Tax Laws, which the learned J.D.R. could not demonstrate. The learned Advocate for the respondent company referred to a Tribunal's decision in a similar case, highlighting that refund of duty paid under a mistake of law does not attract limitations or unjust enrichment provisions. The Commissioner had also noted established legal principles regarding duty paid under a mistake of law. The Tribunal found no fault in the Commissioner's Order and upheld it, stating that the Revenue failed to establish the applicability of unjust enrichment in the case. Consequently, the appeal filed by the Revenue was dismissed by the Tribunal.
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