Refund Cannot Be Recovered Without Statutory Provision Under Section 11B of Excise Act

Amarnath Sharma Vs Commissioner CGST (Appeals) (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, partly allowed the appeal concerning refund of service tax paid on services rendered to the Military Engineering Services (MES). The appellant had provided services during the period April 2015 to February 2016, which were ultimately exempted through retrospective notifications. There was no dispute between the parties that the appellant was entitled to refund on merits. However, it was also undisputed that the appellant had passed on the burden of service tax t...