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TMI Blog2014 (8) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ore be part of the sale price - as per the analysis by the Commissioner and as per my analysis above, the burden of service tax has been passed on to the customer and therefore doctrine of unjust enrichment would be applicable. Another case cited is that of U.T. Ltd. (2007 (8) TMI 192 - CESTAT, NEW DELHI), in the said case Tribunal has asked Commissioner (Appeals) to verify whether the appellant in that case had collected amount more than the contracted amount as evident from the ledger, the invoice and the contract. In view of the fact that amount collected was not more than the contract amount Tribunal allowed the appeal. the sale price include all components including the basic freight cost and service tax on the basic freight cost. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention is that they have not recovered any service tax from their customers and, therefore, there is no question of passing on the burden of service tax to the customer. In view of this position the doctrine of unjust enrichment is not applicable and they are entitled to the refund. In support of their contention they quoted the following case laws: (i) U.P. Twiga Fiberglass Ltd. Vs. Commissioner of Central Excise, Noida, 2006 (3) S.T.R. 250 (Tri. Del) (ii) U.T. Ltd. Vs. Commissioner of Customs, New Delhi 2008 (221) E.L.T. 292 (Tri. Del.). 3. Learned A.R. reiterates the order passed by the Commissioner (Appeals). The main argument is that the sale price includes all the elements thus the basic freight cost along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has quoted the judgment of U.P. Twiga Fiberglass Ltd. I have gone through the said judgment. The said judgment of the Tribunal in para - 8 states that there is no doubt that any refund is subject to the principles of unjust enrichment. However, in the said case Tribunal allowed the appeal based on the finding of the adjudicating authority that burden of service tax has not been passed on. In the present case as per the analysis by the Commissioner and as per my analysis above, the burden of service tax has been passed on to the customer and therefore doctrine of unjust enrichment would be applicable. Another case cited is that of U.T. Ltd. (Supra), in the said case Tribunal has asked Commissioner (Appeals) to verify whether the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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