9911796707
TMI Blog2023 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the appellant for rectification of mistake in the earlier order dated March 02, 2020 passed by the Additional Commissioner has been upheld, and the appeal has been dismissed. The amount of refund involved in this appeal is Rs. 25,18,316/-. 2. Service Tax Appeal No. 50803 of 2021 has also been filed by the appellant to assail the order dated May 03, 2021 passed by the Commissioner (Appeals), by which the order dated July 27, 2020 passed by the Additional Commissioner rejecting the application filed by the appellant for rectification of mistake in the earlier order dated March 02, 2020 passed by the Additional Commissioner has been upheld, and the appeal has been dismissed. The amount of refund involved in this appeal is Rs. 24,32, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Appeal No's. 843, 844 and 845 of 2012) before the Tribunal which were allowed by a common order dated October 27, 2017. The Tribunal held that the applications were filed within time and with regard to the issue of unjust enrichment the Tribunal found that the accounts as well as the supporting certificate issued by the Chartered Accountant would show that the concept of undue enrichment would not apply. The accounts of the appellant for this purpose were, therefore, direct to be verified by adjudicating authority and the Tribunal after setting aside the impugned order passed by the Commissioner (Appeals), remanded the matter to the adjudicating authority for a fresh decision. It further transpires that the Department filed an Appeal bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GAIL is subjected to Service Tax and claimed to have paid Service Tax thereon the said gas were used in or in relation to manufacture of fertilizers. The said fertilizers are sold at the subsidized rates as per Government Policy and the differential cost with certain element of profit is paid by the Government to such fertilizer manufacturers. The Noticee have not provided any documentary proof to show that while working out the cost of production of their product and claiming subsidy from Government, they have not added, in the cost of production of their product, the element of Service Tax which sought to be refunded. Hence, the assertion of the Noticee that they have themselves borne the incidence of tax is not acceptable as not support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority relied upon the judgment of the Madhya Pradesh High Court and held that there was no material on record to establish that the appellant had not passed the burden of tax to the customers. The adjudicating authority also considered decisions of the Supreme Court to reject the refund applications. 7. The appellant thereafter filed applications for rectification of mistake in the order dated October 01, 2010 and October 04, 2010 passed by the Additional Commissioner rejecting the two refund claims. These two applications were rejected by two separate orders dated July 27, 2020 holding that there was no mistake apparent from the record which needed to be rectified and, in fact, the arguments which were advanced could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - and Rs. 24,32,609/- had attained finality and, therefore, the Additional Commissioner could not have examined the matter in the light of the judgment of the Madhya Pradesh High Court, which judgment related to refund of Rs. 1,95,37,953/. This, according to the learned counsel, was an error apparent from the face of record which needed to be rectified. The submission advanced was, therefore, Commissioner (Appeals) committed an illegality in upholding the order passed by the Additional Commissioner. 11. Dr. Radhe Tallo, learned authorized representative appearing for the Department, however, supported the impugned order. 12. It is not possible to accept the contentions advanced by the learned counsel for the appellant. It is not in disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
