CESTAT Hyderabad

Tribunal cannot modify Limitation laid down in Statute or Notification for Claiming Refund

M/s MMTC Limited Vs Commissioner of Central Excise (CESTAT Hyderabad)

The appellant is registered with Service Tax Department for rendering Business Auxiliary Services. They filed a refund claim of service tax paid on various services provided by their service providers for export of Indian milling wheat during the months of October, 2012 to December, 2012 in terms of Notification No. 41/2012- ST dated 29....

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Burden of proving unjust enrichment is on Revenue

Balaji Pressure Vessels Ltd. Vs Commissioner of Central Excise (CESTAT Hyderabad)

It was held that when the assessee has provided the required documents for justifying that the incidence of tax has not been passed on, it is for the department to show by adducing some material that the incidence of tax has been passed on....

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