Service tax excess paid and which could not be adjusted owing to transition to GST is refundable to assessee and limitation cannot be cited for denial

Manoj Vijay Vs Commissioner Central Goods And Service Tax (CESTAT Delhi) Since post July 01, 2017, the applicability of Rule 6 (4A) of Central Excise Rules was no more available to the appellant, the excess amount already got deposited by the appellant at the time when Service Tax liability for the said quarter had not even accrued towards the appellant, but remain unutilised for any tax liability till 30.06.2017, the amount cannot qualify for being called tax. The said balance was appellant’s own money and Department cannot be allowed to get unjustly enriched out of said money. Seeing from ...