2014 (1) TMI 411

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..... R) PER : S S Kang Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) upheld the rejection of refund claim on merit as well on unjust enrichment. 3. During the period in dispute, the appellant paid the service tax under the category of "Business Auxiliary Service" after getting registration with Revenue. The contention of the appel .....

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..... credit note for accounting purpose only. Hence the appellant has not passed on the burden of duty. 4. The Revenue relied upon the findings of the lower authorities. The learned A.R. submitted that as the appellant has shown the amount of service tax separately on the invoices therefore the onus falls on the appellant to prove that the burden of tax has not been passed onto the consumers. The appe .....

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..... unjust enrichment, we find that the appellant admitted the fact that though the amount of service tax was shown in the invoice but not received by them. In view of the above facts, we find the matter requires reconsideration by the adjudicating authority regarding unjust enrichment. The issue & unjust enrichment is remanded back to the adjudicating authority for consideration and to decide afresh .....

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