9911796707
TMI Blog2024 (5) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... l vide Final Orde [ 2019 (9) TMI 1395 - CESTAT ALLAHABAD] held that: The provisions of Rule 102 were specifically introduced in the Finance Act for refund of the service tax so paid, which was actually paid on account of inadvertant withdrawing of exemption. The contracts with the U.P. Government were inclusive of all taxes, thus, not attracting the provisions of unjust enrichment. Appeal dismissed - decided against Revenue. Appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ility is discharged from the corpus of the fund sanctioned by the government organization. Thus, no invoice/bills are issued in this regard. Also, prior to 01.04.2015, Service Tax was exempted on such work orders of government. Therefore, the funds received by them during 2015-16, in respect of work orders issued prior to 01.3.2015, could not have included Service Tax as there was exemption from service tax. Thus, the appellants had borne the incidence of Service Tax and had not passed on the same. The claim of the appellants is also supported from the balance sheet as the claimed amount of Service Tax paid by them is shown as receivables. Thus, the refund claims are not hit by bar of unjust enrichment. 8. The appellant vide their letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were omitted and became taxable. Subsequently vide Notification No.09/2016-ST dated 01/03/2016 exemption was again restored by inserting entry 12A in the Mega Notification No.25/2012-ST dated 20/06/2012. 3. Subsequently in the Financial Year 2015-16, Section 102(2) provided for refund of such service tax paid in Financial Year 2015-16. Accordingly the respondents filed for refund of the service tax which was rejected by the Original Adjudicating Authority on the ground of unjust enrichment. The said order was appealed against before Commissioner (Appeals), who set aside the same and allowed the appeals. 4. Revenue being aggrieved with the said order filed the present appeals on the ground that the same are hit by bar of unjust enrichme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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