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TMI Blog2011 (7) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of Service Tax - the assessee applied for refund and the issue of unjust enrichment was to be decided - Held that: this matter is no longer res integra and the Respondent is eligible for the refund claim and, therefore, we order that the refund amount should be paid to the Respondent forthwith - Appeal is rejected - ST/267 of 2006 - - - Dated:- 7-7-2011 - Shri S.S. Kang, Shri Mathew John, JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/04. Consequently, the Respondent filed refund claim for the service tax paid by it. The Deputy Commissioner of Central Excise processing the refund claim was of the view that the Respondent had passed on the Service Tax to the Asset Management Companies and, it had not discharged the burden of proof that it was not getting unjust enrichment through the refund of duties paid and proposed to rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were under no obligation to pay Service Tax over and above the amount paid as commission. It is the argument of the Respondent that it had borne the incidence from the total amount paid by Asset Management companies and, therefore, there was no question of passing on the incidence of Service Tax. The Commissioner (Appeals) agreed with the contention of the Respondent and ordered refund of the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract was for supply of the items at a particular rate inclusive of all duties. The question whether Central Excise duties were leviable was under dispute. Pending decision in the dispute, the assessee cleared the goods showing excise duty as applicable. Finally, it was decided that the excise duty was not payable. Then the assessee applied for refund and the issue of unjust enrichment was to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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