UNITECH LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) In this writ petition, the following prayers have been made:--

(2.) This writ petition is disposed of with the direction that the petitioner is entitled to refund of the Service Tax paid by it under the said explanation and Rule inasmuch as the same pertains to a period prior to 18-4-2006 from which date Section 66A became effective. The consequential relief is that the petitioner shall be refunded the amount of Service Tax so paid. However, the petitioner shall furnish the details of the payments made by the petitioner. The petitioner shall also give a statement that the refund of the said amount would not result in unjust enrichment and that the said taxes have not been passed on to anybody else. The said details shall be furnished under cover of a letter by the petitioner within one week from today. The refund shall be made, after verification, within four weeks thereafter.