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Refund Claim Remanded as Adequate Opportunity not given to Prove Absence of Unjust Enrichment
Case Law Details
- Case Name
- Kailash Advertising Agency Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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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...
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