M. CHANDRASEKARAN Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant filed this appeal against rejection of their refund claim amounting to Rs. 1,76,706. The refund was rejected to them on the ground of unjust enrichment. The contention of the learned counsel for the appellant is that they are not having the counterfoils of the bus tickets. He also submits that a part of the amount of tax was paid voluntarily before issue of show -cause notice and the balance amount of Rs. 1,49,450 was paid after issue of the show -cause notice. Thus, it is clear that they have not collected money from their customers.

(2.) HEARD both sides and perused the records.

(3.) IT is seen from the record that the appellant paid the tax and filed ST returns time to time. They are unable to show any evidence such as contract carriage permit, copy of the bills, tickets, etc., to establish that the tax was not collected from the passenger.