9911796707
TMI Blog2025 (4) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... be paid if the goods in question are oil cakes [edible oil]. The exemption is granted under Notification No. 25/2012 dated 20.6.2012. For the Service Tax paid by mistake by them during the period 2013-14, the appellants have filed their refund claim claiming a refund of Rs. 1,27,169/-. The Revenue has called for several documents by way of different letters and subsequently decided the issue by passing the OIO. In the OIO, the adjudicating authority has held that the appellant has not satisfied the condition of "unjust enrichment". Being aggrieved with the rejection of the refund claim, the appellants filed their appeal before the Commissioner (Appeals) who has also dismissed their appeal. Being aggrieved, the appellant is before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31 2023. 5. Accordingly, he prays that the present appeal may be allowed. 6. The Learned AR reiterates the findings of the lower authority and submits that the appellant has not conclusively proved that the duty the Service Tax burden has not been passed on to any third party. Therefore, he justifies the rejection of the refund claim. 7. Heard both sides peruse the appeal papers and the document evidence placed before me. 8. I find that the issue lies in a very narrow compass. Appellant has by mistake paid the Service Tax which was not payable by them. After realizing this mistake, they have filed their refund claim for Rs.1,27,169/- for the Service Tax paid by them during the period 2013-14. It is not the allegation of the revenue that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase where the Service Tax has been paid on RCM basis. The question of passing on the burden to the third party or to any other person will arise only when the service is being provided in the normal course for which invoice is issued along with the Service Tax component. In cases of RCM basis, no invoice is raised on any other third party. Thus the question of passing on Service Tax burden on a third party does not arise. The only point to be checked is about the taking of the Cenvat Credit on such Service Tax paid, which has not been done by the Dept., by way of issue of SCN to this effect. But, this point has been raised by the Bench and answered properly by the appellant at the Tribunal stage. 13. In view of the foregoing, I set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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