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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 ..... y the person who has ultimately borne the burden and it is only that person who can legitimately claim its refund. The appellant s eligibility for refund of service tax is prima facie sustainable on legal grounds - Ministry of Railway Circular No. TCR/1078/2011/2 dated 26.09.2012 also states that the refund claim is to be obtained from the concerned tax authority on the basis of monthly consolidated (STTG) certificate issued by Railways. The appellant s refund claim is also not hit by the doctrine of unjust enrichment as per CA certificate produced before the bench. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 75823, 76673-76674 of 2017 - Final Order No. 76699-76701/2019 - Dated:- 2-12-2019 - SHRI P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und of Service Tax, if eligible is available to the person who has paid, i.e the service provider. Hence, the present appeals. 3. The ld. Advocate appearing for the appellant submits that (i) There is no doubt that the service tax on transportation of petroleum products by railways was exempt. The South Eastern Railway has wrongly collected Service Tax and issued STTG Certificate in support of collection. (ii)The SSTG certificate is issued by the Rail to the customer who makes payment of Service Tax. The SSTG Certificate is a valid certificate for availing Cenvat Credit in line with CCR'2004. (iii) Further as per 11B of the Act, clearly mentions that any person from whom duty has been collected are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it or writ petition in the situations contemplated by Proposition (ii) above, can succeed only if the petitioner/plaintiff alleges and establishes that he has not passed on the burden of duty to another person/other persons. His refund claim shall be allowed/decreed only when he establishes that he has not passed on the burden of the duty or to the extent he has not so passed on, as the case may be. Whether the claim for restitution is treated as a constitutional imperative or as a statutory requirement, it is neither an absolute right nor an unconditional obligation but is subject to the above requirement, as explained in the body of the judgment. Where the burden of the duty has been passed on, the claimant cannot say that he has suffered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely (fa) a Service Tax Certificate for Transportation of goods by Rail (herein after referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certificate; or Hence, Certificate issued by railway is a valid document under the Act. 10. In view of the foregoing, the appellant s eligibility for refund of service tax is prima facie sustainable on legal grounds. Railway circular also states that the refund claim is to be obtained from the concerned tax authority on the basis of monthly consolidated (STTG) certificate issued by Railways. The appellant s refund claim is also not hit by the doctrine of unjust enrichment as per CA certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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