9911796707
TMI Blog2014 (1) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... been made applicable to service tax matters, the levy of service tax and levy of excise duty are on different basis all together. The liability for excise duty arises as soon as the goods are manufactured and the payment has to be made at the time of removal. That is the reason why even when the goods are destroyed, the duty on goods have to be remitted and if the same is not remitted by the concerned proper officer, the excise duty becomes payable. Therefore, it has to be seen whether the liability to pay has arisen or not. Quite often the write off of a debt takes place after a long time of the event taking place because man lives on hope. There is always a hope that the other person may pay and therefore one chooses to wait for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only after the receipt of the amount, they filed refund claim for Rs.33,48,685/- and on an appeal filed by the respondent, the Commissioner (A) allowed the refund claim on the ground that the appellant had produced a Chartered Accountant s certificate stating that the amount had not been received by them. Revenue is in appeal on the ground that the Chartered Accountants certificate was not sufficient for the purpose of sanctioning the refund. It has been submitted that the Chartered Accountant only stated that the amount had not been realized up to 13.9.2005 and as against the refund claim of Rs.33,48,685/-, the service charges corresponding to service tax of Rs.30,88,829/- had not been received. 2. It is the contention of the Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no unjust enrichment, refund cannot be sanctioned. He also submits that in this case service has already been provided and amount has already been billed and therefore the incidence of tax has already taken place and therefore unless the respondent shows that the amount has been written off or not expected to be paid, refund could not have been sanctioned. 5. I am unable to agree with his submission. This is because even though provisions of section 11B of Central Excise Act, 1944 have been made applicable to service tax matters, the levy of service tax and levy of excise duty are on different basis all together. The liability for excise duty arises as soon as the goods are manufactured and the payment has to be made at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received the service. Till such civil suit is finalized, the amount may not be written off. We all know how long it takes for civil suits to get finalized in this country. Under these circumstances, I am unable to appreciate the submissions made by the learned AR that unless the amount is written off the refund could not have been claimed. 6. In any case, in my opinion the above discussions are only academic and are not important. In this case, it was submitted that after the order was passed by the learned Commissioner (A), the refund was sanctioned by the concerned refund sanctioning authority and a protective show-cause notice has been issued raising the same grounds which are in the appeal filed by the Revenue. It was also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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