Claim of refund by unjust enrichment

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Last updated: 01 May 2021
Quick Summary
This case involves a service tax refund claim by M/s Rakesh Canteen Contractor, which was rejected by the Commissioner (Appeals) on the grounds of unjust enrichment. The tribunal upheld this decision, stating that the appellant failed to provide sufficient evidence that the service tax burden was not passed on to the end consumer. The ruling referenced Supreme Court precedent, emphasising the presumption that taxes are passed on unless proven otherwise, and that the refund would otherwise go to the Consumer Welfare Fund.

Court :
CESTAT New Delhi

Brief :
This appeal has been filed against order-in-appeal whereby the Commissioner (Appeals) have upheld the credit of refund amount to Consumer Welfare Fund, holding that the refund claim is hit by unjust enrichment. The Commissioner (Appeals) has recorded the following findings:-

Citation :
Service Tax Appeal No. 50959 of 2019-SM

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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