2017 (12) TMI 26

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..... for the appellant. Rep. by Shri S. Jain, AR for the respondent. ORDER Per: B. Ravichandran These three appeals are against common impugned order dated 14.03.2012 of Commissioner (Appeals), Indore. The appellants are procuring natural gas to be used as fuel in the manufacture of fertilizers in their factory. They are getting gas from Gas Authority of India Ltd.(GAIL), Indian Oil Corporation .....

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..... n of gas through pipelines. The rates were finalized by the Board on 9.6.2010. Thereafter, the appellants filed refund claim within one year as they have borne the service tax on such transportation of gas. The claims were rejected by the lower authorities mainly on the ground of time bar. The reason being that GAIL has not paid service tax on provisional basis nor the assessment was provisional w .....

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..... ere is no question of undue enrichment as they are involved in the manufacture of fertilizers, which is sold on controlled prices per the Government's orders. Further, they have shown the refund amount due as "refund due from the Government" in their accounts. They have also submitted certificate from Chartered Accountant that the tax burden has not been passed on to anybody else. 4. Ld. AR for t .....

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..... The Board, which was constituted under the Petroleum and National Gas Regulatory Board Act, 2006 is entrusted with fixing the tariff, determination the actual tariff, which are to be followed by the gas companies. In such situation, it is apparent that the service tax payment is on a provisional value. The tariff is managed by statutory Authority as per law passed by Parliament. As such, following .....

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..... ount is shown as receivables from the Government and not passed on to any other person. In such situation, we find that there is no applicability of concept of undue enrichment. The accounts of the appellant can be verified in this regard. 8. In view of the above discussions and analysis, we set aside the impugned order and remand the matter to the Original Authority for a fresh decision keeping .....

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