2010 (5) TMI 234

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..... the Respondent. [Order]. - This appeal is filed by the appellant against the confirmation of rejection of refund claim. 2. The appellant is a registered Chartered Accountant since 2004 and providing the service of Chartered Accountant. During the year 2006-2007 appellant paid service tax amounting to Rs. 37960/- on the value of taxable service received by them. Later on, they claimed refund on .....

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..... o. 6/2005(S.T.) and they have wrongly paid the service tax. During the financial year 2006-2007, they were not liable to pay service tax hence they claim refund of the amount which they paid as serviced tax to the department. As the appellant has not recovered the amount of service tax from their clients, the provisions of unjust enrichment are not applicable to this case. Hence, the impugned orde .....

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..... le as per the condition mentioned hereinabove. Hence the appellant is not entitled to avail the exemption of Notification No. 6/2005(S.T.) dated 1-3-2005. As the appellant has failed to fulfill the condition of the Notification the lower authorities have rightly rejected the refund claim of the appellant for violation of the condition of the said notification. Hence, I do not find any reason to in .....

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