9911796707
TMI Blog2009 (11) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... same was sanctioned by the original authority on 22-8-07. After issuing the show cause notice dated 7-8-2007, the Commissioner by the impugned order dated 19-2-09 set aside the order of the original authority sanctioning refund claim and rejected the refund of Ps. 3,00,497/-. – Held that: - the refund claim has been filed within stipulated time. It is a case where at the time of rendering service and receiving service charges the appellants have not included the Service tax amount in the invoices. The payment has been made much later in point of time only as a deposit. Show cause notice by the Department also treated the amount only as deposit – refund allowed - ST/417/2009-SM(BR) - 1430/2009-SM(BR)(PB), - Dated:- 11-11-2009 - Shri M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated 7-8-2007, the Commissioner by the impugned order dated 19-2-09 set aside the order of the original authority sanctioning refund claim and rejected the refund of Ps. 3,00,497/-. 4. Learned Advocate for the appellants submits that the order of the Assistant Commissioner sanctioning refund is legal and proper. The Commissioner has set aside the order of the original authority on the grounds that the refund claim has been made beyond the stipulated time limit and that the claim is barred by unjust enrichment. Both the grounds are not valid. He submits that the payment of Rs. 3,00,497/- made on 17-8-04 was only a deposit and the same was made under protest. The Department has also taken the said amount as deposit as seen from the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. It is also not in dispute that the order dated 26-3-07 of the original authority held that the appellant is not liable to pay Service tax. By issuing notice dated 4-11-2004 and by proposing adjustment of the "amount deposited" on 17-8-04, the Department itself has treated the amount only as "deposit". The amount so deposited if appropriated by the order of the original authority then only on that day, it can be treated as having been paid. Till the time, it is reasonable to hold that the amount was only in deposit with the Department. In this particular case, the proceeding initiated by the show cause notice dated 4-11-2004 has been dropped and as a result, the amount deposited becomes refundable. Inasmuch as the appellant has field ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
