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TMI Blog2020 (1) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... South Eastern Railways towards transportation of petroleum products during the months of (i) October'12, (ii) November'12 and (iii) January'13 on the ground that in terms of Notification No. 25/2012 -ST dated 20.06.2012, service by way of transportation in India by Rail of such petroleum goods were exempt from Service Tax. The refund claim was granted to the appellant vide OIO No's 18/REFUND/ST/TECH/HAL-I/2013, 19/REFUND/ST/TECH/HAL-I/2013 & 20/REFUND/ST/TECH/HAL-I/2013 dated 27.06.2013. 2. Against the above OIO's Revenue preferred an appeal before Ld Commissioner of central Excise (Appeal-1), Kolkata and the same was allowed stating that the refund granted should be recovered from the IOCL along with interest at the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the direction of the Bench for verification of unjust enrichment under Section 12B of the Act. 5. The Ld. DR reiterates the finding of the impugned orders. 6. I have carefully considered the submission made by both the sides and perused the appeal records. 7. The fact that the recipient of the service is also entitled to file a claim for refund is no longer res-integra. The issue stands decided by the Constitution Bench's decision in Mafatlal Industries Ltd Vs Union of India 1997 (89) ELT 247(SC). This ratio was followed in Indian Farmer Fertilizer Coop. Ltd. Vs C.C.E., Meerut-II 2014 (35) S.T.R. 422 (Tri. - Del.) and affirmed by Allahabad High Court 2014 (35) S.T.R. 492 (All.). The principle which has been enunciated in the Constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has clarified at Para 4(xi) "On the written request from customers, CCM office will issue a monthly consolidated certificate to be signed by an officer authorized by CCM and duly countersigned by Dy. CAO/T or officer nominated thereto, for each customer giving details of Service Tax collected from them during the previous month, date-wise and rake-wise with breakup of (a) Service Tax (b) Education Cess, (C) Higher Education Cess and (d)Total Service Tax. This can be used by the customers for getting refund/credit of Service Tax from the concerned Superintendent of Central Excise as due to them. Service Tax once collected will not be refunded by Railways under any circumstances." 9. Vide Notification No. 26/2014-C.E. (N.T.), dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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