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TMI Blog2022 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... no limitation applies. Further, in the facts and circumstances, the provisions of unjust enrichment are not attracted as the burden of penalty is borne by the appellant and has not been passed on to their service receivers. Moreover, it is found that the refund arising pursuant to being successful in appeal, is available to an assessee under the provisions of Section 35 FF of the Central Excise Act. For this reason also, no limitation is applicable. The Adjudicating Authority is directed to grant refund of Rs.1,98,773/- with interest from the date of deposit till the date of refund - appeal allowed. - Service Tax Appeal No.50572 of 2022 (SM) - FINAL ORDER NO.51037/2022 - Dated:- 18-10-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 26.03.2013, the appellant had filed an appeal before the Commissioner (Appeals), Central Excise CGST, Jaipur, on the ground that since they have deposited entire amount of service tax with interest before issuance of show cause notice, no show cause notice should have been issued to them in terms of provisions of Section 73(3) of the Finance Act, 1994. The Commissioner (Appeals), Central Excise CGST, Jaipur vide order-in-appeal no.470(SM)ST/JPR/2017 dated 30.11.2017, held that the appellant are not liable to pay penalties as imposed vide impugned order and allowed the appeal filed by the appellant with consequential relief, if any. 5. On being successful in appeal, the appellant filed refund claim on 11.12.2019 for refund of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation applies. Further, in the facts and circumstances, the provisions of unjust enrichment are not attracted as the burden of penalty is borne by the appellant and has not been passed on to their service receivers. Moreover, I find that the refund arising pursuant to being successful in appeal, is available to an assessee under the provisions of Section 35 FF of the Central Excise Act. For this reason also, no limitation is applicable. 11. In view of my findings and observations, I allow this appeal and set aside the impugned order. The Adjudicating Authority is directed to grant refund of Rs.1,98,773/- with interest from the date of deposit till the date of refund. (Order dictated pronounced in open Court). - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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