Refund Claim Remanded as Adequate Opportunity not given to Prove Absence of Unjust Enrichment

Kailash Advertising Agency Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The appeal was filed against the rejection of a refund claim by the lower authorities. The appellant was engaged in providing advertisement services to clients. During the financial year 2014–15, while filing ST-3 returns, the appellant included invoices on which both VAT and Service Tax had been paid. As a result, excess Service Tax amounting to ₹1,02,040 was paid. Additionally, interest of ₹52,905 was paid due to delayed payment of Service Tax. Consequently, the appellant filed a refund claim for a...