Case Law Details
Bihar Industrial Area Development Authority Vs Commissioner of Central Excise (Patna High Court)
The fact remains that the service tax for the period in question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no refund application was filed by these customers.
In such circumstances noted, we find no infirmity in the opinion recorded by the statutory authority to hold that if the burden of the service tax has been shifted on the customers in view of the legal position settled by the Supreme Court in the case of Mafatlal (supra) the petitioner can not be a beneficiary thereof as any refund to the petitioner would amount to unjust enrichment.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard Mr. D.V. Pathy, learned counsel for the petitioner and Mr. Rajesh Kumar Verma, learned counsel for the Central Excise and Service Tax Department, the respondents herein.
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